microbusinesses | AccountingWEB


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Disincorporation relief came into force on 1 April 2013 and is aimed at companies wanting to carry on their business activities through a non-corporate structure.


David Cameron's enterprise adviser Lord Young has urged the government to make its loans scheme for new companies open to applicants over the age of 30.

To prepare for the final leg of the self assessment assault course, TolleyGuidance surveyed AccountingWEB members in December to find out which issues were causing them the most trouble.

Just before Christmas, HMRC released amended draft Finance Bill 2013 clauses setting out further details for the simplified income and expense regime, and transitional rules to restrict manipulatio


Unincorporated businesses beneath the VAT registration threshold will be able to start accounting for their income and expenses using a simplified cash-based regime for financial years starting fro


Draft regulations setting out conditions and procedures for claimants of the proposed Universal Credit (UC) will impose new reporting requirements that put the self-employed at a disadvantage, tax


Some of the people closest to the IR35 improvement project have been trying to soothe angry reactions to the publication of HMRC’s pilot business entity tests.


Once he got past the introductory Labour-baiting in his Budget speech, one of the first things Chancellor George Osborne promised was a “modernised tax system”.