Howlader & Co Blog

Non-Residents and Personal Allowance

22nd February 2013

If you are non-resident, but are still receiving income taxable in the UK (such as from employment, rental, or interest or dividends), you may be entitled to the same amount of tax-free personal allowance as UK residents receive. Whether you are entitled to it or not depends on your nationality and country of residence. Those […]

State Pension Reform

14th January 2013

Today, the government announced it’s plans for further state pension reform (in addition to the automatic enrolment, which I’ve discussed here). The key headline is the introduction of a flat rate state pension set at £144 per week, in today’s money, to start from April 2017 (which will likely equal £162 per week). Flat Rate […]

Contracting out Pension Changes Pension Reform State Pension State Pension Changes State Pension Reform

Multi-national tax avoidance

22nd November 2012

This week the newspapers have been following the proceedings of the appearance of representatives from Starbucks and Amazon in front of the Public Accounts Committee. The UK based operations of these big multinational companies have managed to avoid paying more than a minimal amount of corporation tax to the UK through a variety of systems […]

Amazon Amazon tax avoidance PAC Starbucks Starbucks tax avoidance Tax avoidance UK tax

Foreign Aspects Of Tax: Residence/Ordinary Residence/Domicile

7th September 2012

UPDATE October 21, 2013: Following their overhaul of the way that statutory residence is determined (covered in our Budget 2013 blog here), HMRC has released updated guidance in booklets RDR1 and RDR3. These replace the previous guidance, HMRC6, and contain examples covering typical situations that may apply to you if you have foreign income or […]

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Claiming Expenses – The Basics

24th August 2012

You may remember our previous blog post on having an office at home (if not, have a look here). This week we’ll be talking about – on a more general level – what you can claim against your tax bill as a business owner or company, or if you are self-employed. The basics What do […]

Capital allowance Capital expenditure Claiming expenses revenue expenditure wholly & exclusively

PSA – PAYE Settlement Agreements

17th August 2012

In this week’s blog, we will be exploring what your employer does on your behalf, behind the scenes. In certain situations, not only do they pay a significant National Insurance contribution (for more information click here) for you, but will pay the entirety of the tax bill. We bet you didn’t know that. So, what […]

Employer National Insurance Employer NIC PAYE PAYE Settlement Agreement PSA Staff Parties

Scary letter from Companies House

13th July 2012

================================================================Companies House Annual return reminder – Urgent Action required. Dated 24 June 2012 Company Name xxxxx LtdCompany number XXXXXXX Your annual return is due for filing. It should be made up to 28 June 2012 and must be delivered to Companies House no later than 26 Jul 2012. Please note that you cannot file the […]

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Ken Livingstone and fiduciary duty of directors

2nd May 2012

In the interests of being topical we talk about fiduciary duty today. What is it? The most synonymous word is trust. With respect to any company, the directors have a fiduciary duty towards it. They are supposed to act in its best interests – in fact, to act in its best interests is a legal […]

Graduates applying to firms of chartered accountants

11th April 2012

As an expanding practice, we have needed a graduate trainee for a while now – hungry, capable and durable! We therefore advertised a single vacancy on the ICAEW website. How many CV’s did we receive? 25? 100? Much higher as it turns out. A staggering 252 CVs with cover letters – mostly through email but […]

accountancy applying to chartered accountancy firm applying to firm of chartered accountants attention to detail graduate trainee graduate training programme ICAEW opportunity

Our budget views in blue: Employee share schemes

22nd March 2012

EMI’s allow employers to reward their best employees selectively (unlike approved share schemes which need to be offered to everyone). The limit of the value of underlying shares subject to EMI options has risen from £120k to £250k – and will now automatically carry Entrepreneurs relief (10%) on. Capital gains rather than the normal 28% […]

EIS relief EMI share option scheme

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