With all of the changes to personal pensions in the Spring Budget, maximising the State Pension entitlement should not be overlooked. The full rate of
HMRC interest rates are linked to the Bank of England base rate.Late payment interest is set at base rate plus 2.5%. Repaymentinterest is set at
The latest Finance Act includes two changes that will affect all R&Dclaims: a requirement to provide additional information before an R&D claimis made; and a
Tax-Free Childcare accounts can be used to pay for approved childcare for children aged 11 or under, or 16 if the child has a disability.
The table below sets out the HMRC advisory reimbursement rates for employees’ private mileage using their company car from 1 March 2023. Where full reimbursement
The government is committed to a number of important changes to Research & Development (R&D) tax relief from 1 April 2023. It also looks increasing
Companies considering the acquisition of new plant and machinery need to be aware that the temporary ‘super-deduction’ of up to 130% for the cost of