HMRC’s guidance on the higher rate, originally published in March 2016, was updated in November 2016. Those who have not yet read the updated guidance are advised to do so.
The recent high court case of Gunewardena v Conran Holdings Limited illustrated how dramatically business relationships in the restaurant industry can deteriorate under immense pressure.
Investment in infrastructure, productivity and research & development were some of the principal focuses of the Autumn Statement; we provide a summary below of some of the key points that affect the technology sector.
Companies that develop video games in the UK, are able to make savings on their corporation tax bill through the Video Games Tax Relief. The Relief can therefore be highly beneficial.
Stage One of the application process (the submission of a two minute video pitch) closed in November 2016 and successful applicants will be invited in January 2017 to make a written application for Stage Two.
Often a fertile breeding ground for over-drinking, boisterous behaviour and ill-advised amorous advances, the Christmas party provides a host of potential pitfalls for employers.
