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Tax
Trivial perks
Trivial perks

Trivial perks

This is back on the legislative programme and hopefully will take effect from 6 April 2016. The new tax and NIC exemption of £50 will apply to as many perks as you want to...

Business
Apprentices
Apprentices

Apprentices

From 6 April 2016 the rate of employers NIC for certain apprentices under age 25 will be zero up to the new ‘Apprentice Upper Secondary Threshold (AUST) which for this coming...

OtherTax
Child benefit
Child benefit

Child benefit

As you may be aware if the taxable income of either of the partners to a civil relationship or marriage falls between £50,000 and £60,000 the child benefit is clawed back at...

National Insurance
CLASS 2 National insurance contributions
Class 2 NIC

Class 2 NIC

Class 2 National Insurance Contributions Reform might be on its way but for 2015/16 the main change is that Class 2 NI Contributions will be collected via the self-assessment...

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