Many of our clients are affected by the place of supply rules, which have been changing in stages since 2010. For example, if you receive digital services from overseas (eg, web services, downloaded content, subscriptions, Google or any other advertising, telecommunication services etc) then the place of supply is where the customer is – i.e. […]
Author Archive | Pam
Tax free childcare
16th October 2015
The government’s new scheme for tax-free childcare will now launch in early 2017; it was delayed by a legal challenge. What is the new scheme? – only for families where either both parents are working or there is only one parent – parents pay unto an online account and for every 80p paid in the […]
Community Amateur Sports Clubs (CASCs)
21st September 2015
CASCs were invented in 2002 as a way of encouraging sports participation the benefits and reliefs are similar to those enjoyed by charities, but CASCs do not need to register with the Charity Commission, or prepare charity accounts. Benefits of being a CASC 1. Exemption from corporation tax on: trading profits if turnover is less […]
Employers NIC reliefs
11th September 2015
There are various reductions in Secondary (Employers) NIC which are be particularly useful for small employers and those employing apprentices and young people. It is worth checking that you are taking advantage of these. From April 15: there is no Secondary NIC for employees under 21 From April 16: there is no Secondary NIC for apprentices under […]
