Bottomline
Spring 2012
It's 7:52pm on Wednesday 22nd February, 2012
More expensive to strike off a company?
Changes are to be made to the tax treatment of distributions made by companies to their shareholders before being struck off / dissolved. The changes, to take effect from 1 March 2012, will probably result in more businesses having to incur the additional costs of a formal liquidation process in order to ensure the distributions [...]
Posted by
Rachel Marsdin
in
Advice for Businesses, Tax
On February 1 2012
How can I claim research and development (R&D) tax relief?
Many companies may be missing out on claiming tax relief for research and development (R&D) activity. In my blog I set out below the answers to some of the most frequently asked questions about this potentially valuable tax relief. What is R&D tax relief and why does it benefit a company? R&D tax relief is [...]
Posted by
Rachel Marsdin
in
Advice for Businesses, Tax
On January 26 2012
Considering investing in a hotel business? Make tax allowances work for you
Hoteliers can save substantial cash sums by making the most of tax breaks available through the capital allowance regime – but it is subject to imminent changes and early action is recommended. Annual investment allowance The Annual Investment Allowance (AIA) allows 100 per cent relief against profits for the first £100,000 spent in a year [...]
Posted by
Rachel Marsdin
in
Advice for Tourism and Leisure businesses, Tax
On October 3 2011
Budget 2011: What I want to see
Ahead of Budget Day on 23 March 2011 Rachel Marsdin, Director of Taxation at Moore and Smalley shares her thoughts on what she would like to see announced by the Chancellor, George Osborne. “I would like to see help for businesses to reduce the impact of the rising world oil prices. “Manufacturing is likely to be hit [...]
Posted by
Rachel Marsdin
in
Moore and Smalley comment, The Budget
On March 16 2011
Enhanced capital allowances, A green light for tax savings
If you are planning investment in your property then it’s worth finding out more about the Enhanced Capital Allowances (ECA) scheme that provides businesses with enhanced tax relief for investment in equipment that meets published energy saving criteria. There are three ECA schemes which provide enhanced tax relief for spending on equipment that has environmental [...]
Posted by
Rachel Marsdin
in
Advice for Businesses, Tax
On June 17 2010
Minimising the impact of the 50p tax rate
Time is running out for high earners to put plans in place to minimise the impact of the new top rate of income tax, which comes into force in April 2010. Not only are high earners being hit by changes to their pension contributions, they are also facing a new 50 per cent tax rate [...]
Posted by
Rachel Marsdin
in
Advice for Individuals, The Budget
On March 25 2010
Why its pays to renew in renewables
The holiday season is well underway, but as business owners no doubt many of you are already looking ahead to your winter refurbishment programmes. If you are planning investment in your property than it’s worth finding out more about the Enhanced Capital Allowances (ECA) scheme that provides businesses with enhanced tax relief for investment in [...]
Posted by
Rachel Marsdin
in
Advice for Businesses, Advice for Tourism and Leisure businesses
On March 17 2010
