GDPR – What information do you hold on me? Q. If an employee wants to make a subject access request, must it be given in a particular format? A. The UK GDPR does not set out any formal requirements or suggestions for a valid subject access request. This means that a subject access request can...

You want to hold a summer event to entertain your employees and to improve morale. But you are unsure what the tax and NI position will be?  Gail Trojan advises. Normally, business entertainment is not a tax-deductible expense. However, the cost of entertaining employees (including directors), such as by having a staff party, is an...

Your firm is relocating premises and spending a lot on refurbishments including expensive furnishings and artwork for the offices. A colleague has said you might not be entitled to reclaim VAT on some of these costs. Are they right? VAT expert John Craig advises. If you are VAT registered and buy goods or services for...

Can services be zero-rated? Q. We have decided to build a bungalow next to our farmhouse so that my partners elderly mother can live in it and be close to us. We have obtained planning permission for the project and have appointed a builder to start the work. The builder will supply labour and materials....

Much is made of the tax savings that can be achieved by convincing HMRC that a car or van used by employees for work is a pool vehicle. But even if a pool car is not used for any private journeys, there are still plenty of hoops to jump through. Naomi Swan looks at this...

Susan owns an unoccupied commercial property. She plans to convert it into two flats on the upper floors and a retail unit on the ground floor, which she’ll let. How much of the VAT paid on the conversion costs can she reclaim? VAT Expert John Craig explains. There is good news, even though Susan is...

To limit the number of self-assessment (SA) returns HMRC has to process it has changed the criteria for when one is required. If HMRC removes you from SA as a result, should you agree with this? Head of Tax Christiaan Hansen discusses. For 2023/24 and later tax years the self-assessment (SA) income threshold at which...

The 2023/24 tax year is of course now underway and there have been several changes which may affect you.   Head of Tax, Christiaan Hansen provides an overview of the key points, along with our recommendations and advice. Income tax The rates of income tax haven’t been increased; however, the threshold for paying the additional...

You’ve received an attachment of earnings order (AEO) instructing you to deduct payments of an outstanding debt from one of your employee’s pay. You’ve heard that not all earnings are “attachable” so what earnings does it apply to? Natasha Crockatt from our Payroll department advices below. An attachment of earnings order (AEO) is an official...

You are thinking about providing free meals to your employees to help them with the rising cost of living. You can buy in bulk and can access discounts not normally open to individual employees. But how do HMRC view this?  Naomi Swan CA, looks at this below. Food inflation While the headline rate of inflation...