Richard Thomson: Christmas Gifts to Staff

Further to my recent article regarding the tax implications of providing Christmas functions for staff, another area for consideration with the upcoming festive season will be the provision of Christmas gifts or bonuses to staff. Many firms will provide a Christmas...

Richard Thomson: Christmas Parties

As we are in the festive season, it is always a good time to recap on the tax reliefs which are available for staff entertaining. Generally, all staff entertaining will be an allowable tax deduction for the employer but there may be a charge to taxation on the...

Is your business ready for the unexpected?

Personal circumstances recently reiterated the need for all of us to think about and prepare for the worse. The worse relates to two main events firstly death (one of life’s certainties) and secondly mental or physical incapacity. Some business owners are likely to...

Payroll and Pensions Update for Employers

This article concentrates on several changes that have occurred over recent months that all Employers should be aware of and should have already implemented together with common issues we come across within the payroll department. 1. From April 2018, increase in the...