Budget 2015 – Tax Implications
The following articles are basic guides prepared by ACCA UK’s Technical Advisory Service for members and their clients. It should not be used as a definit...
Category: Taxation
Inheritance Tax Basic Planning
Overview Inheritance tax (IHT) is regarded as one of the most loathed of taxes. At a flat rate of 40% on everything owned by the deceased, at the date of death...
Partnership & LLP Changes from April 6
Salaried Members on Payroll from 6 April 2014 Legislation will be introduced in the Finance Bill 2014 to change the treatment of a salaried member of a Limited ...