A dispute in the boardroom has resulted in one of the directors resigning from the firm. A financial settlement has been agreed to prevent the departure becoming acrimonious. Can the company apply the £30,000 exemption to the payment?
A new draft statutory Acas Code of Practice on requests for flexible working and the Employment Relations (Flexible Working) Act 2023 are both expected to come into force on 6 April 2024. What provisions are in the Acas Code of Practice?
You’re considering leasing instead of purchasing cars for your business. This will improve cash flow and, according to the salesperson, allow you to reclaim VAT that you would not otherwise be entitled to. Are they correct?
A friend has told you that his accountant was able to get him tax relief for his home mortgage interest. As relief for this type of interest ended decades ago, how was it possible and might you be able to do the same?
The Working Time Regulations 1998 set out rules limiting a worker’s working hours and providing for them to have rest breaks. What are your main obligations in relation to working hours and rest breaks under the legislation?
Where you’re disciplining an employee for a first misconduct offence or managing their poor performance, it can be tempting to shorten the disciplinary or capability procedure by bypassing the first written warning stage. Is this lawful?
Making Tax Digital for Income Tax Self Assessment is still two years away, but some of your clients may have signed up early on a voluntary basis. HMRC has now published guidance regarding how these testers will be subject to penalties. What are the key points?
Business asset disposal relief (BADR) can be claimed by trustees as well as individual taxpayers. However, as with most trust-related tax matters, there are additional considerations. What did a recent Tribunal case consider in this area?
In the 2024 Spring Budget, the Chancellor raised the thresholds and scaled back the taper rate for the high income child benefit charge (HICBC). What does this add up to for your clients, and should they consider restarting a claim?