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IR35 is the short name used for the ‘intermediaries legislation’, which is a set of tax rules that apply to individuals that work for a client through an intermediary. The IR35...

One of the many benefits of being a member in a Limited Liability Partnership (“LLP”) is the prospect of not being subjected to at source income tax deductions (PAYE) on your...

Pre-FRS 102 accounting requirements

Companies incurring expenditure on website development costs have historically accounted for them depending on the perceived long term net...

There is a distinct difference and more importantly an implication for VAT purposes between recharges and disbursements charged on to customers;