Key Person Insurance – The ‘Ins’ And ‘Outs’

Key Person Insurance – The ‘Ins’ And ‘Outs’

Businesses take out key person insurance (‘KPI’) for a variety of reasons and it is common commercial practice, so one might think that the tax treatment would follow a well-trodden path. This article explores why that may, or may not, be so. The fact is that there...
A SIMPLE GUIDE TO THE BUDGET 2017

A SIMPLE GUIDE TO THE BUDGET 2017

A stronger, fairer, better Britain were the themes of the Budget. You can read the individual measures below. Rates and allowances 2016/17 2017/18 £ £ Income tax rates – (non-dividend income) 0% lower rate tax – savings rate only Up to 5,000 Up to 5,000...
Do I Need To Make Payments On Account?

Do I Need To Make Payments On Account?

The 2015/16 self-assessment tax return must have been filed online by 31 January 2017 to avoid a late filing penalty. This is also the deadline for paying any outstanding tax and self-employed National Insurance contributions for 2015/16, and also the date by which...