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Accounting

9 articles
Last Updated: November 23, 2023

Are Directors Liable for Their Dissolved Company’s Unpaid Bills?

On 15 December 2021 the government passed an Act which at the time was effectively ‘under the radar’ for many company directors but could have

Last Updated: November 27, 2023

Are You Trading?

Covid -19 had a devastating impact on many businesses with significant numbers closing for good. However, many workers who were made redundant or furloughed took

Last Updated: December 8, 2023

Cash Basis Changes

As with many new measures when they are first announced by HMRC or the Treasury, it takes some time for these to trickle through to

Last Updated: September 3, 2024

Digital Platform Rules: New Guidance Ahead of First Report Deadline

In four months’ time, the first reports are due for compliance with the new Digital Platform Reporting rules. The regime, introduced on 1 January this

Last Updated: December 14, 2023

Have You Taken An ‘Illegal Dividend’?

Anyone who invests in a company is taking a chance, hoping that the money will not be wasted, and that the directors, as representatives of

Last Updated: November 28, 2023

How to Challenge a K-code

The PAYE system should deduct approximately the right amount of tax from your salary so that you do not have further tax to pay on

Last Updated: June 4, 2025

Is it Time to Use up this year’s Cash ISA Allowance?

Rumours have swirled since before the last Autumn Statement about a possible cut to the annual cash ISA allowance. It is now known that the

Last Updated: July 27, 2021

Should I Make Any Adjustment to the Accounting Loss for Unpaid Fees?

The technology company I jointly own has suffered in the recession, so the directors’ fees due for 2009 have not been paid, although the fees

Last Updated: March 7, 2025

What are the Tax Rules for Employee Reward Schemes?

Q:I’m thinking about introducing a scheme encouraging employees to bring forward ideas to improve my business, offering a significant reward for the best suggestion. I’m

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