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Fresh From The Press

  • August 2017 – Questions & Answers
    Posted on Wednesday 30th August, 2017

    Q. My wife has a part time job but doesn’t earn enough to pay tax. Can she get tax relief on contributions made to a pension scheme? A. Yes, even if you are not earning enough to pay income tax, you …

  • Paying voluntary NICs
    Posted on Wednesday 23rd August, 2017

    There are various reasons as to why gaps may arise in an individual’s national insurance contributions (NIC) record, for example, because that person has been on low earnings for several years, they have been living abroad, or because they have …

  • Stamp Duty Land Tax (SDLT) on second homes
    Posted on Wednesday 16th August, 2017

    Stamp Duty Land Tax (SDLT) is payable on the purchase of residential property in increasing portions of the property price above £125,000. Current rates of SDLT on individual and additional properties are as follows: – Purchase price up to £125,000 …

  • Switching to the cash basis
    Posted on Wednesday 9th August, 2017

    Many small, unincorporated businesses choose to use the ‘cash basis’ for working out taxable income. Under this method, participants will be taxed on the basis of the cash that passes through their books, rather than having to undertake complex and …

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