Legislation has been published in draft which will bring a new tax – the Residential Property Developer Tax (RPDT) onto the statute book. The publication of the draft legislation, on which comments were sought, follows a consultation earlier in the year on the design on the tax. Read More
When closing down a company, it may have accumulated monies or assets that need to be distributed to shareholders. If the asset is in the form of cash, then any distributions would typically be as dividends (or possibly additional contributions to a pension scheme).
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As the country emerges from the Covid-19 pandemic, business travel is once again on the agenda. Where employees undertake business travel, they will usually be able to claim the associated expenses from their employer. If the journey is by car, the easiest way to do this is for the employer to pay a mileage allowance for the business miles undertaken.
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