BUSINESS
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...
Mainstream corporation tax rate reduced to 20%
Mainstream corporation tax rate reduced to 20%
With effect from 1 April 2015 there is one main rate of 20% applying to the majority of UK companies irrespective of their level of profit. At the same time the rules for...
Research and Development Tax Credit
Research and Development Tax Credit
We are doing an increasing range of R and D tax credit claims, which are very valuable to our clients. However one question we often get asked is, what happens if HMRC think...
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