From April 2025, the employer’s National Insurance rate will increase from 13.8% to 15.0%. At the same time, the employer’s National Insurance ...

I know that, in the past, there have been issues with duplicate records when an employer has changed payroll provider part way through the year. The ...

Over the years, the gap has slowly closed between NMW rate paid staff and skilled staff paid, let's say, around the £13- £14 mark, what will the ...

EIS. £30,000 of it was used against the income tax liability of the investor in the year of investment. The full ...

The National Audit Office (NAO) has concluded that it is “unable to obtain sufficient, appropriate evidence” to form an opinion on the Whole of ...

The taxpayer had first submitted a machine game claim for overpaid VAT of £104,122 in 2006. HMRC refused the claim and the taxpayer appealed to the ...

Hi all, I'm considering starting a therapy business. An online platform (marketplace) would list therapists to provide treatment online.

At Minerva Accountants we start “busy season” in February with a review of how last season went. We triage our clients and ...

I have a client who has a one-man band consultancy company which did have £100K+ turnover a couple of years ago but he switched to mainly PAYE worka ...

I am finding it impossible to find detailed treatment of disposals of Goodwill by companies in the Intangible assets regime tax manuals.  CTA09/Part 8 ...

Hello everyone,  I came across a post on Linkedin where people were talking about their plans to close the office down for Christmas.

We often hear about digital transformation in accounting, and many firms across the UK are making technology a core part of ...