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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;

Where land and buildings, known as real property, is owned by two or more people, it can be owned either as “joint tenants” or as “tenants in common”. The type of ownership...