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The importance of shareholder agreements

A clear and fair shareholder agreement can help prevent unnecessary disputes from arising, explains Hiten Patel, senior associate at KaurMaxwell. Until recently, vehicle manufacturers Renault and Nissan were locked in a complex commercial dispute, seeking to tear up...

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Employer-provided loans

Employers can provide a benefit to employees by providing a tax-free and cheap loan. These loans are often given to employees for travel season tickets or to buy electronic equipment such as laptops or phones. The rules, however, apply to all loans. Tax status A tax...

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Personal tax changes from 6 April 2023

Frozen tax thresholds will see more taxpayers dragged into higher rate 40% tax this year, dividend allowance and capital gains tax allowances slashed Base rate and higher rate thresholds are frozen until 2028 at £12,570 and £50,271 respectively. This will pull more...

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Check your national insurance record before 5 April 2023

ICAEW urges those planning to claim the UK state pension to check their national insurance (NI) record before 5 April 2023. Currently, voluntary contributions can be made to plug gaps back to April 2006, but this will be curtailed from April. The Tax Faculty has...

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