What help is available and how to access it (COVID-19)

First and foremost, I hope this post finds you and your respective colleagues and families well and that you are staying safe and looking after those who are more vulnerable and need support during this difficult time. As I stated last week, our own health and wellbeing is the most [...]

GUIDANCE FOR OUR CLIENTS – CORONAVIRUS (COVID-19)

In these uncertain times we wanted to reach out to all our clients to let you know we are here to offer support and guidance over the next few months to get us all through these challenging times. The resilience of our country and people supporting each other will get [...]

IT consultant held contract for services

HMRC’s application of the IR35 rules remains ambiguous after an IT contractor successfully appealed to the First Tier Tribunal (FTT) against a tax charge arising under the intermediaries' legislation. In RALC Consulting Ltd v HMRC [2019] TC 07474, the FTT allowed an appeal against HMRC's determination that IR35 applied because [...]

simplified expenses for smaller businesses

Certain unincorporated small businesses may choose to use the ‘cash basis’ when calculating taxable income, under which participants are taxed on the basis of the cash that passes through their books, rather than being asked to undertake complex and time-consuming calculations designed for big businesses. Whilst easing the administrative [...]

electricity for electric cars – a tax-free benefit

The Government is keen to encourage drivers to make environmentally friendly choices when it comes to choosing a car. As far as the company car tax market is concerned, tax policy is used to drive behaviour, rewarding drivers choosing lower emission cars with a lower tax charge, while penalising [...]

Appleleaf celebrates ACCA qualification

Appleleaf Accountancy is delighted to announce that Stephanie Cornford is now a qualified member of the Association of Chartered Certified Accountants (ACCA). Anyone who has studied while working full-time will appreciate the amount of hard work, dedication and commitment that goes into gaining this recognised qualification, and we are really [...]