Sarah Bradford
Member Since: 30th Jan 2014
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Sarah Bradford BA (Hons) FCA CTA (Fellow) is the director of Writetax Ltd (www.writetax.co.uk) and its sister company, Writetax Consultancy Services Ltd. She writes widely on tax and National Insurance contributions and is the author of National Insurance Contributions 2020/21 published by Bloomsbury Professional. She can be contacted at [email protected]
Director Writetax Ltd
27th Oct 2021
Autumn Budget 2021: What's new with NIC?
The rates and thresholds applying for 2022/23 were confirmed at the time of the Autumn Budget. As announced at the time of the March Budget...
Personal tax
31st Aug 2021
New NIC reliefs for employers
The rates and rules for national insurance contributions (NIC) are imposed by different acts to income and corporation tax, because it is...
Business tax
25th May 2021
HMRC issues new national insurance guidance for company directors
HMRC recently published its 2021/22 edition of booklet CA44, National Insurance for company directors . Who is a company director? A...
Personal tax
3rd Mar 2021
Budget 2021: National Insurance and PAYE
Employers and employees The rates and thresholds applying for 2021/22 were announced prior to the Budget. The lower earnings limit will...
Personal tax
3rd Mar 2021
Budget 2021: Benefits-in-kind for employees
Easement for employer-provided cycles Legislation is to be included in the 2021 Finance Bill to introduce a limited-time easement to the...
Business tax
23rd Oct 2020
Self-isolation payments are NIC-free but taxable
Government guidelines require someone who has symptoms of coronavirus to stay at home and self-isolate to stop the spread of the virus. NHS...
Personal tax
8th Sep 2020
Case of the final bonus: Should it be taxed?
In T L ucas v HMRC ( TC07809 ) the first tier tribunal (FTT) had to consider whether a bonus paid to an employee whose employment had...
Personal tax
1st Sep 2020
Termination payments: Get the details right, part 2
The calculations can be complex and the terminology is certainly confusing. Recap As discussed in part one of this series , the relevant...
Business tax
25th Aug 2020
Termination payments: Get the details right, part 1
As the coronavirus job retention scheme starts to wind down, employers are faced with the difficult decision as to which employees they can...
HMRC & policy
12th Mar 2020
Employees to benefit from zero emission company vehicles
Company car benefits In 2017 it was announced that for all new cars registered from 6 April 2020 the carbon dioxide emissions figure for...
Business tax