The Ecommerce Accountant

Elver Consultancy is delighted to announce its new partnership with The Ecommerce Accountant, a firm of chartered accountants based in ...

PureClarity Offers free 3 months trial to boost your sales

The idea of Artifical Intelligence can stir up strong feelings, both positive and negative, but there are huge advantages to ...
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Does your e-commerce business place too much reliance on Amazon?

We are know that you shouldn't put all your eggs into one basket and that you should spread risk. It ...
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Changes to Intra EU Cross Border Supplies

There have been some changes to the procedures and documentation required for the zero rating of B2B intra EU supplies, ...

What is Amazon commingling and why would I use it?

This is the Amazon explanation of commingling: If you participate in the FBA Commingling programme, items in your inventory may ...
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How do marketplace facilitator tax laws in the USA impact your E-Commerce business?

Marketplace facilitator laws require businesses like Amazon and Etsy to collect and remit sales tax on behalf of their vendors ...
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The Dangers of Using the Company Bank Account for Personal Use

The Use of company banking facilities for personal transactions recently caused one taxpayer some unwelcome attention from HMRC. In The First ...
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IR35 changes are looming in April 2020

To prevent self-employed workers sidestepping PAYE and Class 1 NIC through payroll by simply working through a PSC (payments to ...
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Implications of the General Election result for employment law

With the Conservative Party having won a majority in the General Election 2019, this has the following implications for employment ...
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X-factor Charity single

The Government will waive the VAT equivalent on the sales of this year’s X Factor Celebrity Christmas Charity single. All ...
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When National Insurance Credits can be claimed

National Insurance credits can help qualifying applicants to fill gaps in their National Insurance record. This can assist taxpayers to ...
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Inheritance Tax Agricultural Property Relief

There are a number of reliefs available that can reduce liability to IHT. The most relevant for farmers is the ...
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VAT Flat Rate Scheme capital expenditure

The VAT Flat Rate scheme (FRS) has been designed to simplify the way a business accounts for VAT and accordingly, ...
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Basic Corporation Tax reliefs

There are a significant number of reliefs that can reduce the amount of Corporation Tax your company needs to pay ...
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Basic Income Tax reliefs

As we are now almost three-quarters of the way through yet another tax year it can be useful to consider ...
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Capital Gains Tax reliefs for businesses

If you are in business as a self-employed sole trader or as part of a partnership, then you will be ...
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PAYE payment dates

We would like to remind employers about the electronic PAYE payment dates. The due date for electronic PAYE payments falls ...
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R&D Tax Credits for E-Commerce Businesses

Research and Development tax credits support companies that work on innovative projects in science and technology. R&D tax relief for ...
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Awareness of data protection fee campaign

The Information Commissioner’s Office (ICO) has launched a campaign aimed at contacting all registered UK companies to remind them of ...
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Updated calculator on calculating holiday entitlement

The Government has published a revised holiday entitlement calculator, intended as a temporary replacement while the original calculator “undergoes maintenance”, ...
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When Inheritance Tax applies to pensions

Inheritance Tax (IHT) is levied on a person’s estate when they die and can also be payable during a person’s ...
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Income excluded from property business

HMRC publishes a list of income streams that are excluded from a UK property businesses' taxable income. The list includes ...
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Accounting periods if company has two or more trades

A tax accounting period for Corporation Tax purposes cannot exceed a 12 month period. If company accounts cover less than ...
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New advisory fuel rates published

Advisory fuel rates are intended to reflect actual average fuel costs and are updated quarterly. The rates can be used ...
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Loss of tax personal allowance

If your income is expected to exceed £100,000 for the first time, we would like to remind you of the ...
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Child Benefit tax charge

The High Income Child Benefit tax charge could apply to you or your partner if either of your individual taxable ...
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Shared parental leave entitlements

The shared parental leave and pay rules offer working parents’ far greater choice as to how they share the care ...
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Tax Diary December 2019/January 2020

1 December 2019 - Due date for Corporation Tax payable for the year ended 28 February 2019. 19 December 2019 ...
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Reporting PAYE information in real time

In December 2018, HMRC wrote to employers to advise of a temporary easement on reporting PAYE information in real time ...
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VAT Standard Retail Schemes

VAT retail schemes are a special set of schemes used by retail businesses to account for VAT. The schemes are ...
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Life policies and Inheritance Tax

A life policy is a contract with an insurance company. In exchange for premium payments the insurance company provides a ...
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Gifts Hold-Over Relief

Gift Hold-Over Relief is effectively a deferral of Capital Gains Tax (CGT) when assets are given away (including certain shares) ...
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Basic tax considerations if you come to work in the UK

If you come to live in the UK there are basic tax considerations that you will need to observe. Most ...
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Using your own vehicle for work?

If you are an employee and use your own money to buy things you need for your job, you can ...
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Avoiding tax scams

Fraudsters are continuing to target taxpayers with scam emails in advance of the 31 January deadline for submission of Self-Assessment ...
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Affected by the recent floods?

The Government has put a number of emergency flood measures in place to help those affected by the recent devastating ...
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Who can be a salaried member

The salaried member legislation can apply to certain members of a Limited Liability Partnership (LLP). This can happen where HMRC ...
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Verifying CIS subcontractors

The Construction Industry Scheme (CIS) comprises a set of special rules for tax and National Insurance for those working in ...
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Different types of student loan

Student Loans are part of the Government’s financial support package for students in higher education in the UK. They are ...
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UK VAT claims by non-EU businesses

The VAT paid in other EU countries is often recoverable by VAT-registered businesses in the UK, who bought goods or ...
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Christmas bonuses

Any Christmas bonuses / gifts paid in cash to employees, by employers, are almost invariably taxable as earnings. This view ...
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Winter Fuel Payment and tax

The Winter Fuel Payment is a tax-free and provided by the Government to help older people keep warm during the ...
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Emergency flood relief measures

The Prime Minister has announced that households and businesses that have been significantly affected by the recent flooding will be ...
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Capital Gains Tax changes for property disposals

A number of significant changes to the way Capital Gains Tax (CGT) is reported and paid come into effect from ...
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Final reminder to sign up for Help to Buy

The Help to Buy ISA scheme will close to new savers after 30 November 2019. If you are interested in ...
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Sales Tax Implications of Selling in the USA using Amazon FBA

UK sellers already using Amazon FBA services will already know that storing and despatching goods from another European State triggers ...
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Last chance to claim enhanced capital allowances

There is a special scheme known as the enhanced capital allowances (ECA) scheme for energy-saving technologies. The ECA scheme enables ...
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Waivers of remuneration

A waiver of remuneration happens when a director or an employee gives up their right to salary or other cash ...

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