Practical Guides
-
Practical guide: Using a growth share plan as an alternative to EMI options
A company wants to retain and incentivise a key member of staff. The owners have discussed the enterprise management incentive, but the company is excluded under the legislation. What alternative can offer the same benefits?
-
Practical guide: what’s the tax treatment of inherited pensions?
A pension plan is a very tax-efficient way of saving money for later in life. However, savers may die before they can fully utilise their accumulated benefits. What are the key tax considerations in these circumstances?
-
Practical guide: when is a PSA worthwhile?
If you provide certain benefits to your employees, a PAYE settlement agreement (PSA) could help with your administration. What are the agreements used for and what do you need to do to set one up effectively?
-
Practical guide: are family investment companies still efficient?
With the hike in the corporation tax rate to 25% from 1 April 2023, as well as personal tax changes, is the strategy of holding investments through a family investment company still a tax-efficient solution for wealth accumulation and distribution?
-
Practical guide: does entertainment need reporting on your P11D?
Your firm occasionally provides entertainment to employees. The HR department want advice to ensure they correctly report anything that is taxable, and to take advantage of any exemptions to minimise the liability. What should they know?
-
Practical guide: Is incorporation still worthwhile?
Following months of uncertainty, the Autumn Statement finally clarified what changes affecting small company owners’ profit extraction would be retained. What were the key points, and is incorporation still worthwhile for growing businesses?
Muir & Addy is a partnership registered to carry out audit work by the Institute of Chartered Accountants in Ireland (ICAI). Chartered Accountants Ireland is the operating name of ICAI.
Details of our audit registration can be viewed at www.auditregister.org.uk, under reference number 223287.
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.