Schools Briefing – ISBA Conference 2023
Welcome to the ISBA Conference edition of our Schools Briefing, where we provide updates and insights on accounting, tax, reporting and governance for school bursars and governors.
haysmacintyre – Is your structure fit for purpose? UK taxation of property businesses subject to Corporation Tax
This article summarises the UK Corporation Tax treatment of property income generated from land/property (referred to as a property business) by a company. This article does not cover capital gains realised by companies selling land/property, which will be dealt with separately in a future article.
HMRC and the 2019 loan charge
HMRC is now taking action against those who it believes have not been tax compliant in respect of the loan charge.
Health and Social Care Levy: The implications for charities and potential ways to mitigate the impact
The Health and Social Care Levy Act 2021 (the levy) was introduced to pay for an increase in funding for health and social care. The implementation of the levy will occur in two stages, both of which will have considerable consequences for charities. So, what do charities need to know about the change, and what steps are available to help mitigate any impact?
Companies House reform: the impact on company incorporations
As part of the Economic Crime and Corporate Transparency Bill (the Bill), the government hopes to expand the Registrar’s controls over company names. Companies House has limited power to prevent certain names from being registered, or to act on company names once they have been registered. As such, the government wants to broaden the instances of where company names should be prohibited. In this article, we will look at the proposed reform for company incorporations and how this will impact companies and their directors.
Corporate and Private Client eNews
The latest edition of our Corporate and Private Client eNews is now available to download.