Sinclair Day

October 25, 2017

What are integral features?

The term capital allowances is used to describe the allowances available to businesses to secure tax relief for certain capital expenditure. The rules that govern the purchase of capital equipment such as computer equipment, vehicles and machinery by
October 25, 2017

Buying an electric or low emission car

Businesses can claim a 100% first-year allowance (FYA) on the purchase of certain qualifying Plant and Machinery (P&M). In certain circumstances they can also claim FYA’s on the purchase of low CO2 and electric vehicles. The generous Annual
October 24, 2017

First phase of employment tribunal fees refund scheme launched

The government has launched the first phase of its refund scheme for employment tribunal fees, following the Supreme Court's judgment in July 2017 in R (on the application of Unison) v Lord Chancellor 2017 that the fees regime was unlawful. The first
October 23, 2017

Tax Diary November/December 2017

1 November 2017 - Due date for corporation tax due for the year ended 31 January 2017. 19 November 2017 - PAYE and NIC deductions due for month ended 5 November 2017. (If you pay your tax electronically the due date is 22 November 2017.) 19