HMRC’s tax app
A free HMRC tax app is available to taxpayers. The APP can be used to see: your tax code and National Insurance number an estimate of...
13 Nov
Income Tax
Author Archives: Elver Consultancy
13 Nov
Business
Basic business structures
It is important to be aware of the main basic business structures available if you are considering starting a new business. There are...
13 Nov
Employment & Payroll
Employing staff for the first time
There is a multitude of rules and regulations that you must be aware of when you start employing staff for the first time....
13 Nov
Payroll
Increase in National Living Wage?
An independent review into the evidence on minimum wage rates has been published by the government. The review concludes that increases in the...
12 Nov
Practice News
We Are Moving
Business is good so we’re expanding and moving our location to accommodate our growth. We will close our office Friday, November 22 at...
06 Nov
Capital Gains Tax
The meaning of ‘goodwill’ for CGT purposes
The meaning of goodwill for CGT purposes is complex. The term 'goodwill' is rarely mentioned in legislation and there is no definition of...
06 Nov
Business
What is a joint venture?
A joint venture is a commercial enterprise undertaken by two or more parties who otherwise retain their separate identities. The parties to the...
06 Nov
Value Added Tax
Transfer of business as a going concern
The transfer of a business as a going concern (TOGC) rules cover the VAT implications when a business is sold. Normally the sale...
06 Nov
Income Tax
Interest on children’s savings
All children in the UK have their own personal annual tax allowance. However, anti-avoidance laws prevent this allowance being utilised by parents of...
06 Nov
Employment & Payroll
Employing someone to work in your home
When you employ someone to work in your home, it is your responsibility to meet the employee's rights and deduct the correct amount...