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R&D tax credits increasing to 14.5% for loss makers
Business TaxA new R&D scheme will be introduced for SMEs from 1 April 2023. What’s it all about?
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Companies to enjoy full expensing for capital items
Business TaxThe Budget included welcome news for companies facing the end of the super-deduction later this month, with a period of full capital expensing announced. What are the details?
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HMRC’s official rate of interest set to rise to 2.25%
Personal TaxHMRC’s official rate of interest will increase to 2.25% from 6 April 2023. What does it apply to?
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Deadline for voluntary NI contributions extended
Personal TaxThere's currently a window of opportunity to fill gaps in your NI contribution history. This was scheduled to close after 5 April 2023, but the government has now extended it. What's the new deadline?
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Short window to secure cash-flow advantage
Personal TaxUsually, where you make a gain on a UK residential property where there will be a tax liability it must be reported to HMRC within 60 days, with a payment of the estimated tax. However, if you make a disposal shortly before 5 April 2023, there is a limited opportunity to delay the payment until 2024. How is this possible?
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Latest advisory fuel rates for company cars
Business Tax, Personal TaxThe amount that employers can reimburse staff for business travel in company cars changes from 1 March 2023. What are the new rates?