New SBA allowance and how it works

A draft legislation has been published by the government for the new structures and buildings allowance (SBA). While earlier announcements are confirmed, there are one or two surprises. How much tax relief can you expect? Who can claim? Most companies and...

The new requirements for entrepreneurs’ relief

Changes to entrepreneurs’ relief announced at the 2018 Budget have now passed into law. How can you minimise the impact, and why might disposals in 2018/19 cause particular problems? Entrepreneurs’ relief recap Shareholders disposing of all or part of their shares in...

Broadband vouchers for small businesses

As part of the Gigabit Broadband Voucher Scheme, small business can claim up to £3,000 against the cost of full fibre connection. This can either be individually or as part of a group project. Residents can also benefit from this scheme as part of a group project and...

New payslip legislation for employers

Payslip legislation From 6 April 2019, employers will be required to provide all workers with a payslip and to show hours they worked on a payslip where the pay varies by the amount of time worked. The statutory right to receive itemised payslips will extended to all...