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Where assets are made available (other than bicycles (¶27280), mobile phones (¶27325), cars (¶27650) or vans (¶27750)) for an employee's private use, a benefit will arise where private use...
The cash equivalent of the van benefit for 2019/20 is £3,430 (2018/19: £3,350). The amount of the cash equivalent is reduced where the van is either unavailable (¶27695) or is a shared van....
Your company provides a car which you and your other half share. Naturally, there’s tax to pay on this benefit in kind but how can you arrange it so that it’s charged at the lowest possible...
One of your longest serving employees retired recently. As a gesture of goodwill you’re continuing to provide him with some benefits in kind. As they no longer work for you can you pay them...
As announced in the 2014 Autumn Statement, a new statutory exemption for trivial benefits in kind will take effect from 6 April 2015. Are you ready to advise your clients on how to take advantage...
Where you give your employees equipment no longer needed by your business, e.g. office furniture, there’s a modest tax charge for them and an NI one for your company. But HMRC can increase...
The deadline for submitting 2012/13 P11Ds was back in July. If you missed it you could be facing stiff penalties, but there might still be time to avoid them. How is it done?
Dividends are often voted to a director-shareholder but used to clear their overdrawn loan account and so prevent a tax charge arising on the company. But why might this not be the most tax efficient policy?
Whether you’re interested in sport or not, the world will have its eyes focused on the UK this summer. This will no doubt include a good many of your employees. How can you turn this potential distraction...
You’ve heard there are tax, NI and other advantages to giving your employees vouchers instead of other types of benefit-in-kind. What are these and what are the tax and NI breaks?