HMRC is proposing to change the rules around the income tax paid on withdrawals from a pension pot by beneficiaries, which could mean a reduction in income for those in receipt of their deceased partner/relative’s (in most cases) pension.
One in 11 SME businesses say their priority for the next three to six months is survival, with 77% rating current government support as ‘poor’. These are two of the key findings from the latest survey by the Association of Practising Accountants (APA).
Scottish business confidence has moved into positive territory for the first time since March 2022, according to the latest ICAEW Business Confidence Monitor report for Scotland.
The factors causing the rise in company insolvencies are well-documented. While many factors are beyond your control, there is one factor that you can influence, and that is better business management.
Andy Poole interviews one of the legal sectors’ recognised leaders, Charles Layfield, a qualified solicitor who has worked in full-time leadership roles for almost 20 years operating as non-executive director, chairman or board advisor.
Asking someone who has lived and worked on the same farm for most of their life whether they are a farmer can provoke a puzzled look. However, where the farmer is now doing less work on a daily basis and a neighbour is grazing the land, HMRC may argue that you are no longer an active farmer.
One of the biggest questions when you are looking to buy or sell a law firm is ‘what is it worth?’ Whether you are selling due to retirement or buying a firm to allow you to expand and grow, valuation is often the key point for consideration.
Xero has now enabled you to share invoices by creating an 'online invoice or credit note' which creates a special link that can be pasted into a text message or social media message, allowing your customer to access it online and view changes made in real-time.