Blogs | Page 25 of 29 | Price Bailey Chartered Accountants

Principles of good governance for academy trusts

We explore the principles of good governance for academy trust members, trustees and governors in more depth.

24 May 2023

Planet earth from space with interconnected lines

Will the profit fragmentation rules impact more taxpayers as the main rate of UK Corporation Tax increases to 25%?

Over recent years, significant changes have been enacted in an attempt to reduce offshore tax avoidance, and an important measure was the Government’s implementation of the profit fragmentation rules applicable from April 2019. This article focuses on the application of the profit fragmentation rules to transactions between corporate entities.

16 May 2023

Charlotte Page discusses the recovery of VAT on new residential properties

Charlotte Page, a Senior Manager within our Tax team analyses two High Court tax cases – Briararch Ltd and Curtis Henderson Ltd (STC 732 heard together). These cases concerned property and involved a similar principle in each case, the recovery of VAT on new residential properties.

5 May 2023

What provisions should academy trusts follow?

We set the background for the responsibilities of academy trustees by outlining the key provisions and legislations which govern the trustee role...

2 May 2023

Sarah Howarth discusses high-profile IR35 court cases – what do they mean for you?

Sarah Howarth discusses high-profile IR35 court cases - what do they mean for you?

27 April 2023

Office by day… bedroom by night?

With working from home likely to remain a feature in modern working practices, how COVID affects our tax position when we sell our home is something we should all be aware of.

23 March 2023

Endorsement for the suggested changes to auto-enrolment

The UK Government has shown support to the proposed changes to auto-enrolment announced in the recent bill. This includes several modifications to how the current...

23 March 2023

The importance of creating a Lasting Power of Attorney

A Lasting Power of Attorney (LPA) is a legal document that allows you (the ‘donor’) to select one or more persons (known as ‘attorneys’) to...

13 March 2023

Thinking of outsourcing your payroll or changing your payroll provider?

We outline the numerous benefits of outsourcing your payroll and explore the ways in which Price Bailey's Payroll team can support you.

8 March 2023

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Charity Commission annual return for 2023

The Charity Commission annual return for 2023 applies to all returns for financial statements starting from 1 January 2023. What’s changing The effect is detailed...

7 March 2023

Detached Duty Relief:

The tax regulations for overseas visitors working in the UK are based around an individual’s residency status. For those who do qualify for detached duty relief, the potential savings are significant.

2 March 2023

The Alternative Investment Market (AIM)

In this article, we discuss the benefits of floating on the Alternative Investment Market (AIM) and the key requirements for joining the market.

1 March 2023