On Wednesday 23 November, the Chancellor of the Exchequer, Philip Hammond, will deliver the first Autumn Statement since the Brexit vote. He will set out the Government's taxation and spending plans based on the economic projections provided by the Office for Budget Responsibility (OBR).
This document summarizes a presentation given by PKF Francis Clark in Plymouth in November 2016. It discusses the Autumn Statement and its implications for businesses and individuals. Key points include increased funding for infrastructure, productivity, and housing, as well as tax changes such as the reduction of corporation tax and increases to tax-free allowances. The South West is expected to receive funding but remains concerned about imbalance compared to other UK regions.
Our Spring Tax Update will be taking place across the region between the 8th and 10th March 2017.
The update will include the following:
•An update on the latest HMRC consultations
•Analysis of the tax announcements in the 2017 Budget
•A review of the current property tax environment
•The latest on Making Tax Digital and interaction with cloud accounting
Francis Clark is pleased to invite you to our fourth annual innovation and technology conference which is taking place at the Exeter University Innovation Centre.
The morning will bring together a number of topical issues to those involved in innovation and technology, from start-ups to multi-million pound turnover businesses. There will also be an opportunity to hear more about the Innovation Centre itself, and during the morning we will be offering a tour around the 'Centre for Additive Layer Manufacturing' on the University campus.
The document summarizes different types of live and non-live entertainment in the UK. It discusses how the live entertainment sector hit a record £17 billion in revenues in 2017 and was predicted to grow by another £400 million in 2018. It also outlines various live entertainment events like concerts, musicals, and sports and describes how the non-live entertainment sector includes movies, music and video streaming, television, video games, and over-the-top video. Revenues from these non-live sectors like music streaming, video games, and over-the-top video are also rapidly growing.
Our Spring Tax Update will be taking place across the region between the 8th and 10th March 2017.
The update will include the following:
•An update on the latest HMRC consultations
•Analysis of the tax announcements in the 2017 Budget
•A review of the current property tax environment
•The latest on Making Tax Digital and interaction with cloud accounting
This document discusses updates on UK agricultural grants and policies. It notes that some EU productivity grants have closed to new applications, but other grants from Natural England, the RPA, and local authorities remain available. The Small Countryside Productivity Scheme will reopen in early 2019. Going forward, the Environmental Land Management Scheme will provide funding to reduce emissions and protect habitats. The document also reviews recent farm income levels and issues currently facing UK agriculture.
This document presents a fantasy budget proposal from a student team at Galway-Mayo Institute of Technology. It proposes several reforms to encourage growth and stability, including regulating rent increases through a rent index, offering tax credits to encourage foreign direct investment outside Dublin, reforming commercial tax rates based on businesses' ability to pay, and introducing a food hygiene rating scheme. The proposals aim to provide stability for tenants, encourage regional development, support small and medium enterprises, and ensure food safety standards.
The UK government privatized Royal Mail in 2013 by floating the company on the stock exchange. This allowed retail investors to purchase shares and raised £1.98 billion for the government. Royal Mail employees were given 10% of shares. While privatization provided funds and shareholder incentives, critics argue it was sold too cheaply and will cost jobs. Royal Mail faces challenges from competition and new technologies but must still provide universal postal service.
This document summarizes a presentation given by PKF Francis Clark in Plymouth in November 2016. It discusses the Autumn Statement and its implications for businesses and individuals. Key points include increased funding for infrastructure, productivity, and housing, as well as tax changes such as the reduction of corporation tax and increases to tax-free allowances. The South West is expected to receive funding but remains concerned about imbalance compared to other UK regions.
Our Spring Tax Update will be taking place across the region between the 8th and 10th March 2017.
The update will include the following:
•An update on the latest HMRC consultations
•Analysis of the tax announcements in the 2017 Budget
•A review of the current property tax environment
•The latest on Making Tax Digital and interaction with cloud accounting
Francis Clark is pleased to invite you to our fourth annual innovation and technology conference which is taking place at the Exeter University Innovation Centre.
The morning will bring together a number of topical issues to those involved in innovation and technology, from start-ups to multi-million pound turnover businesses. There will also be an opportunity to hear more about the Innovation Centre itself, and during the morning we will be offering a tour around the 'Centre for Additive Layer Manufacturing' on the University campus.
The document summarizes different types of live and non-live entertainment in the UK. It discusses how the live entertainment sector hit a record £17 billion in revenues in 2017 and was predicted to grow by another £400 million in 2018. It also outlines various live entertainment events like concerts, musicals, and sports and describes how the non-live entertainment sector includes movies, music and video streaming, television, video games, and over-the-top video. Revenues from these non-live sectors like music streaming, video games, and over-the-top video are also rapidly growing.
Our Spring Tax Update will be taking place across the region between the 8th and 10th March 2017.
The update will include the following:
•An update on the latest HMRC consultations
•Analysis of the tax announcements in the 2017 Budget
•A review of the current property tax environment
•The latest on Making Tax Digital and interaction with cloud accounting
This document discusses updates on UK agricultural grants and policies. It notes that some EU productivity grants have closed to new applications, but other grants from Natural England, the RPA, and local authorities remain available. The Small Countryside Productivity Scheme will reopen in early 2019. Going forward, the Environmental Land Management Scheme will provide funding to reduce emissions and protect habitats. The document also reviews recent farm income levels and issues currently facing UK agriculture.
This document presents a fantasy budget proposal from a student team at Galway-Mayo Institute of Technology. It proposes several reforms to encourage growth and stability, including regulating rent increases through a rent index, offering tax credits to encourage foreign direct investment outside Dublin, reforming commercial tax rates based on businesses' ability to pay, and introducing a food hygiene rating scheme. The proposals aim to provide stability for tenants, encourage regional development, support small and medium enterprises, and ensure food safety standards.
The UK government privatized Royal Mail in 2013 by floating the company on the stock exchange. This allowed retail investors to purchase shares and raised £1.98 billion for the government. Royal Mail employees were given 10% of shares. While privatization provided funds and shareholder incentives, critics argue it was sold too cheaply and will cost jobs. Royal Mail faces challenges from competition and new technologies but must still provide universal postal service.
This document provides an overview of Business France, the French government agency supporting international business development. It discusses France's ongoing business reforms, including tax cuts and increased flexibility. Support for businesses in France is also outlined, such as interest-free loans, grants and tax exemptions available from the central government, local authorities, and agencies like BpiFrance. Specific support available in the Pays-de-la-Loire region is also mentioned.
The document outlines Finland's entrepreneurship package and measures to promote job growth. It notes that without new and growing companies, Finland will not meet its goals of increasing employment to 72% and adding 110,000 new jobs by 2019. The package includes measures like supporting self-employment, reforming unemployment benefits, providing innovation vouchers, establishing an innovation bank, streamlining hiring of foreign experts, offering residence permits for startups, and utilizing genome data to support health industries. The package aims to make entrepreneurship and investing more attractive through taxation changes and improved funding to strengthen small businesses and job creation.
A digital copy of the Business News 24 (29 July edition). Zimbabwe's premier business news free sheet published by the Zimpapers Newspapers Group (1980) Limited and available every week day from 1530hrs to give a summary of the day's business news.
Global OFC trends: past & present
Economic and Social Economic Impact of Offshore Financial Services
Forecasting future OFC and its services
Challenges to OFCs
Global Initiatives that Impact OFCs
EU Initiatives
Domestic UK, US, Italian, other Initiatives
The document summarizes key data from NCVO's Almanac 2016 on the voluntary sector in the UK. It finds that while most charities are small, the majority of income is held by a limited number of large organizations. Income and spending increased in 2013/14 for the first time since 2009/10, with most of the rise seen among the very largest charities. Volunteering remains important, though youth volunteering is an area of continued growth.
Australia and the UK share policing and security traditions, similar forces structures and parallel security threats and Australia continues to look to the UK as a partner of choice in this area.
The annual combined budget for Australia’s state and federal police agencies now exceeds A$13 bn (approx £7bn) and the Australian police services are actively embracing new technologies to help them cost effectively police Australia's 8.5 million square kilometres.
UKTI in conjunction with professional partner Peter Carter, gave British companies an overview of the sector in Australia, outlining what opportunities exist and giving UK manufacturers some tips on how to access them.
This document summarizes key UK personal and business tax measures from the 2012 Budget. For individuals, it outlines increases to the personal tax allowance and adjustments to income tax thresholds. It discusses the end of the 50p tax rate and measures related to capital gains tax, inheritance tax, and taxes on alcohol, tobacco and fuel. For businesses, it outlines reductions to the main corporation tax rate and changes to capital allowances, R&D tax credits, the patent box, and relief for video games and animation. It also discusses measures around SDLT avoidance, employee ownership, IR35 rules, and international tax issues.
This document summarizes the history and reforms of Cambodia's investment law. It discusses how the original 1994 investment law was amended in 2003 and is currently being amended again. The key points are:
- The 1994 law established rules to promote investment after Cambodia's civil war. It ensured equitable treatment, prohibited nationalization, and offered incentives.
- The 2003 amendment provided clearer guidelines and procedures to rationalize incentives and adapt to economic changes. It streamlined the registration process and defined incentives more clearly.
- The current amendment aims to attract higher value industries, diversify growth sources, and align with regional economic integration. It will focus on targeted sectors and SME incentives.
Regulations impose controls on businesses but are necessary to create fair market conditions. However, excessive regulation increases costs for businesses and the economy. A document discusses the costs of regulation in Australia and how reducing unnecessary red tape in New South Wales has saved over $900 million annually. It also explains how one government agency considers regulatory requirements in its procurement process but sometimes takes on compliance risks when requirements are not fully met by vendors.
Techmining e Expertise Location: gestão estratégica do conhecimento organizac...Roberto C. S. Pacheco
O documento discute como o tech mining e expertise location podem ser usados para gestão estratégica do conhecimento organizacional. Apresenta casos de como essas técnicas foram aplicadas em organizações como ANVISA, bancos e empresas para mapear conhecimentos internos e externos. Conclui que essas ferramentas precisam de projetos de engenharia do conhecimento para terem inserção estratégica nas organizações.
Este documento define y explica varios tipos de malware comunes, incluyendo virus, adware, backdoors, botnets, gusanos, hoaxes, hijackers, keyloggers, phishing, PUP, rogues, riskware, rootkits, spam, troyanos, spyware y ransomware, describiendo brevemente las funciones y objetivos de cada uno.
Este documento presenta el perfil profesional de Nicolás Vega Maldonado, estudiante de Administración de Mercadeo y Logística Internacionales de la Universidad de la Sabana. Detalla su experiencia laboral en un semillero de investigación y proyectos de consultoría, así como logros académicos como la participación en congresos y diplomados. También incluye información sobre sus estudios, idiomas, sistemas de competencia e intereses personales.
El abrazo es importante para el bienestar físico y emocional. Proporciona contacto físico necesario, reduce el estrés y la ansiedad, y fortalece las relaciones interpersonales. Los abrazos transmiten sentimientos cuando las palabras no alcanzan y aumentan la voluntad de vivir en los enfermos. Se necesitan abrazos diarios para sobrevivir, mantenerse y desarrollarse como persona.
El Parque Old Providence Mc Bean Lagoon se encuentra en la isla de Providencia en el archipiélago de San Andrés, Providencia y Santa Catalina. El parque protege 995 hectáreas de bosque de manglar y arrecifes de coral, y ofrece actividades como buceo, windsurf y tours en kayak. El parque incluye la laguna Mc Bean y los cayos Tres Hermanos y Cangrejo, y conserva ecosistemas de manglar, arrecifes y pastos marinos.
Este documento trata sobre las drogas y la drogadicción. Explica que las drogas incluyen sustancias como analgésicos, cafeína, nicotina y alcohol, las cuales son legales y de uso común. También menciona drogas ilegales como la cocaína, marihuana y heroína. El autor utilizó colores oscuros e imágenes relacionadas al tema para reflejar la seriedad de la drogadicción y sus consecuencias negativas en la sociedad.
Las tecnologías de la información y la comunicación (TIC) agrupan elementos y técnicas usadas para el tratamiento, transmisión, adquisición, procesamiento, almacenamiento y diseminación de información a través de dispositivos electrónicos y de telecomunicaciones. Las TIC incluyen computadoras, internet, telefonía y otros aparatos tecnológicos.
Este documento describe un proyecto para establecer un negocio de tarjetería y publicidad para otros negocios. Los objetivos incluyen contribuir a la comunidad mediante el uso de papel reciclable, expandirse profesionalmente, establecer un negocio de tarjetas decorativas y lograr el reconocimiento. El proyecto analiza el sector, la competencia, las estrategias de mercadeo como precio, promoción, producto y distribución.
- O documento descreve três tipos principais de fermentação - alcoólica, láctica e acética - e seus usos mais comuns na fabricação de bebidas, queijos e vinagres.
Este documento presenta un plan de negocios para una empresa de tarjetas y volantes publicitarios. El plan describe cuatro objetivos principales: 1) ofrecer estos servicios a la comunidad a bajo costo utilizando material reciclado, 2) expandirse profesionalmente, 3) establecer un negocio de tarjetas decorativas, y 4) implementar más servicios para un rápido crecimiento. El documento analiza el mercado, la competencia, y presenta estrategias de marketing, precios, promoción, distribución y servicio al cliente.
El documento describe la historia y el desarrollo del sistema operativo Android en 12 oraciones o menos. Comenzó oficialmente en 2008 con el lanzamiento del teléfono T-Mobile G1. La primera actualización a Android 1.1 en 2009 se centró en correcciones de errores y actualizaciones por aire. Android ha evolucionado desde sus inicios hasta convertirse en el sistema operativo móvil más popular del mundo.
comunicación on-line para la educación a distanciaMaria Aparicio
Este documento describe la importancia de la comunicación en línea para la educación a distancia. Explica que la comunicación en línea permite la interacción entre profesores y estudiantes a través de foros, correo electrónico y otras herramientas en tiempo real o no simultáneo. También destaca las ventajas de este tipo de aprendizaje, como permitir la comunicación con personas que de otro modo sería imposible, y proporciona algunas pautas para comunicarse de manera efectiva en línea.
This document provides an overview of Business France, the French government agency supporting international business development. It discusses France's ongoing business reforms, including tax cuts and increased flexibility. Support for businesses in France is also outlined, such as interest-free loans, grants and tax exemptions available from the central government, local authorities, and agencies like BpiFrance. Specific support available in the Pays-de-la-Loire region is also mentioned.
The document outlines Finland's entrepreneurship package and measures to promote job growth. It notes that without new and growing companies, Finland will not meet its goals of increasing employment to 72% and adding 110,000 new jobs by 2019. The package includes measures like supporting self-employment, reforming unemployment benefits, providing innovation vouchers, establishing an innovation bank, streamlining hiring of foreign experts, offering residence permits for startups, and utilizing genome data to support health industries. The package aims to make entrepreneurship and investing more attractive through taxation changes and improved funding to strengthen small businesses and job creation.
A digital copy of the Business News 24 (29 July edition). Zimbabwe's premier business news free sheet published by the Zimpapers Newspapers Group (1980) Limited and available every week day from 1530hrs to give a summary of the day's business news.
Global OFC trends: past & present
Economic and Social Economic Impact of Offshore Financial Services
Forecasting future OFC and its services
Challenges to OFCs
Global Initiatives that Impact OFCs
EU Initiatives
Domestic UK, US, Italian, other Initiatives
The document summarizes key data from NCVO's Almanac 2016 on the voluntary sector in the UK. It finds that while most charities are small, the majority of income is held by a limited number of large organizations. Income and spending increased in 2013/14 for the first time since 2009/10, with most of the rise seen among the very largest charities. Volunteering remains important, though youth volunteering is an area of continued growth.
Australia and the UK share policing and security traditions, similar forces structures and parallel security threats and Australia continues to look to the UK as a partner of choice in this area.
The annual combined budget for Australia’s state and federal police agencies now exceeds A$13 bn (approx £7bn) and the Australian police services are actively embracing new technologies to help them cost effectively police Australia's 8.5 million square kilometres.
UKTI in conjunction with professional partner Peter Carter, gave British companies an overview of the sector in Australia, outlining what opportunities exist and giving UK manufacturers some tips on how to access them.
This document summarizes key UK personal and business tax measures from the 2012 Budget. For individuals, it outlines increases to the personal tax allowance and adjustments to income tax thresholds. It discusses the end of the 50p tax rate and measures related to capital gains tax, inheritance tax, and taxes on alcohol, tobacco and fuel. For businesses, it outlines reductions to the main corporation tax rate and changes to capital allowances, R&D tax credits, the patent box, and relief for video games and animation. It also discusses measures around SDLT avoidance, employee ownership, IR35 rules, and international tax issues.
This document summarizes the history and reforms of Cambodia's investment law. It discusses how the original 1994 investment law was amended in 2003 and is currently being amended again. The key points are:
- The 1994 law established rules to promote investment after Cambodia's civil war. It ensured equitable treatment, prohibited nationalization, and offered incentives.
- The 2003 amendment provided clearer guidelines and procedures to rationalize incentives and adapt to economic changes. It streamlined the registration process and defined incentives more clearly.
- The current amendment aims to attract higher value industries, diversify growth sources, and align with regional economic integration. It will focus on targeted sectors and SME incentives.
Regulations impose controls on businesses but are necessary to create fair market conditions. However, excessive regulation increases costs for businesses and the economy. A document discusses the costs of regulation in Australia and how reducing unnecessary red tape in New South Wales has saved over $900 million annually. It also explains how one government agency considers regulatory requirements in its procurement process but sometimes takes on compliance risks when requirements are not fully met by vendors.
Techmining e Expertise Location: gestão estratégica do conhecimento organizac...Roberto C. S. Pacheco
O documento discute como o tech mining e expertise location podem ser usados para gestão estratégica do conhecimento organizacional. Apresenta casos de como essas técnicas foram aplicadas em organizações como ANVISA, bancos e empresas para mapear conhecimentos internos e externos. Conclui que essas ferramentas precisam de projetos de engenharia do conhecimento para terem inserção estratégica nas organizações.
Este documento define y explica varios tipos de malware comunes, incluyendo virus, adware, backdoors, botnets, gusanos, hoaxes, hijackers, keyloggers, phishing, PUP, rogues, riskware, rootkits, spam, troyanos, spyware y ransomware, describiendo brevemente las funciones y objetivos de cada uno.
Este documento presenta el perfil profesional de Nicolás Vega Maldonado, estudiante de Administración de Mercadeo y Logística Internacionales de la Universidad de la Sabana. Detalla su experiencia laboral en un semillero de investigación y proyectos de consultoría, así como logros académicos como la participación en congresos y diplomados. También incluye información sobre sus estudios, idiomas, sistemas de competencia e intereses personales.
El abrazo es importante para el bienestar físico y emocional. Proporciona contacto físico necesario, reduce el estrés y la ansiedad, y fortalece las relaciones interpersonales. Los abrazos transmiten sentimientos cuando las palabras no alcanzan y aumentan la voluntad de vivir en los enfermos. Se necesitan abrazos diarios para sobrevivir, mantenerse y desarrollarse como persona.
El Parque Old Providence Mc Bean Lagoon se encuentra en la isla de Providencia en el archipiélago de San Andrés, Providencia y Santa Catalina. El parque protege 995 hectáreas de bosque de manglar y arrecifes de coral, y ofrece actividades como buceo, windsurf y tours en kayak. El parque incluye la laguna Mc Bean y los cayos Tres Hermanos y Cangrejo, y conserva ecosistemas de manglar, arrecifes y pastos marinos.
Este documento trata sobre las drogas y la drogadicción. Explica que las drogas incluyen sustancias como analgésicos, cafeína, nicotina y alcohol, las cuales son legales y de uso común. También menciona drogas ilegales como la cocaína, marihuana y heroína. El autor utilizó colores oscuros e imágenes relacionadas al tema para reflejar la seriedad de la drogadicción y sus consecuencias negativas en la sociedad.
Las tecnologías de la información y la comunicación (TIC) agrupan elementos y técnicas usadas para el tratamiento, transmisión, adquisición, procesamiento, almacenamiento y diseminación de información a través de dispositivos electrónicos y de telecomunicaciones. Las TIC incluyen computadoras, internet, telefonía y otros aparatos tecnológicos.
Este documento describe un proyecto para establecer un negocio de tarjetería y publicidad para otros negocios. Los objetivos incluyen contribuir a la comunidad mediante el uso de papel reciclable, expandirse profesionalmente, establecer un negocio de tarjetas decorativas y lograr el reconocimiento. El proyecto analiza el sector, la competencia, las estrategias de mercadeo como precio, promoción, producto y distribución.
- O documento descreve três tipos principais de fermentação - alcoólica, láctica e acética - e seus usos mais comuns na fabricação de bebidas, queijos e vinagres.
Este documento presenta un plan de negocios para una empresa de tarjetas y volantes publicitarios. El plan describe cuatro objetivos principales: 1) ofrecer estos servicios a la comunidad a bajo costo utilizando material reciclado, 2) expandirse profesionalmente, 3) establecer un negocio de tarjetas decorativas, y 4) implementar más servicios para un rápido crecimiento. El documento analiza el mercado, la competencia, y presenta estrategias de marketing, precios, promoción, distribución y servicio al cliente.
El documento describe la historia y el desarrollo del sistema operativo Android en 12 oraciones o menos. Comenzó oficialmente en 2008 con el lanzamiento del teléfono T-Mobile G1. La primera actualización a Android 1.1 en 2009 se centró en correcciones de errores y actualizaciones por aire. Android ha evolucionado desde sus inicios hasta convertirse en el sistema operativo móvil más popular del mundo.
comunicación on-line para la educación a distanciaMaria Aparicio
Este documento describe la importancia de la comunicación en línea para la educación a distancia. Explica que la comunicación en línea permite la interacción entre profesores y estudiantes a través de foros, correo electrónico y otras herramientas en tiempo real o no simultáneo. También destaca las ventajas de este tipo de aprendizaje, como permitir la comunicación con personas que de otro modo sería imposible, y proporciona algunas pautas para comunicarse de manera efectiva en línea.
Este documento describe las propiedades de la suma y la resta. Explica que la suma es conmutativa y asociativa, lo que significa que el orden y agrupamiento de los sumandos no afecta el resultado total. También tiene un elemento neutro de 0. La resta no es conmutativa ni asociativa, pero sí mantiene el mismo resultado si se suma o resta el mismo número al minuendo y sustraendo.
El documento describe la estructura básica de una página web en HTML5. Consiste en un encabezado (<head>) que contiene metadatos e información sobre el título y el cuerpo (<body>) que contiene el contenido visible. También introduce las nuevas etiquetas semánticas como <header>, <nav>, <section> y <footer> que aportan significado al contenido. Finalmente, recomienda guardar los archivos HTML con codificación UTF-8.
Este documento trata sobre las drogas y la drogadicción. Explica que las drogas incluyen sustancias como analgésicos, cafeína, nicotina y alcohol, las cuales son legales pero pueden causar adicción. También menciona las drogas ilegales como cocaína, marihuana y heroína. El autor utilizó colores oscuros e imágenes relacionadas al tema para comunicar la seriedad de la drogadicción.
Este documento describe un proyecto educativo en un jardín de infantes sobre ratones y la oralidad. El proyecto involucra leer cuentos sobre ratones, discutir los personajes y eventos, y finalmente recomendar un libro favorito a otros. Los niños votarán por su cuento preferido y grabarán una recomendación oral del libro seleccionado.
Este documento presenta información sobre el uso de tecnología educativa para la gestión. Describe cuatro posibilidades de comunicación en la educación a través del uso de tecnología: 1) comunicación en tiempo real entre maestro y estudiantes en el aula; 2) comunicación en tiempo real a distancia mediante videoconferencia; 3) comunicación diferida a través de videos tutoriales pregrabados; y 4) comunicación asincrónica a través de entornos virtuales de aprendizaje accesibles en cualquier momento.
Ceci es el personaje principal de una historia. La historia cuenta eventos en la vida de Ceci. Los detalles de la trama y los eventos específicos no se describen.
On Wednesday 23 November, the Chancellor of the Exchequer, Philip Hammond, will deliver the first Autumn Statement since the Brexit vote. He will set out the Government's taxation and spending plans based on the economic projections provided by the Office for Budget Responsibility (OBR).
Our Spring Tax Update will be taking place across the region between the 8th and 10th March 2017.
The update will include the following:
•An update on the latest HMRC consultations
•Analysis of the tax announcements in the 2017 Budget
•A review of the current property tax environment
•The latest on Making Tax Digital and interaction with cloud accounting
Our Spring Tax Update will be taking place across the region between the 8th and 10th March 2017.
The update will include the following:
•An update on the latest HMRC consultations
•Analysis of the tax announcements in the 2017 Budget
•A review of the current property tax environment
•The latest on Making Tax Digital and interaction with cloud accounting
Our Spring Tax Update will be taking place across the region between the 8th and 10th March 2017.
The update will include the following:
•An update on the latest HMRC consultations
•Analysis of the tax announcements in the 2017 Budget
•A review of the current property tax environment
•The latest on Making Tax Digital and interaction with cloud accounting
Our Spring Tax Update will be taking place across the region between the 8th and 10th March 2017.
The update will include the following:
•An update on the latest HMRC consultations
•Analysis of the tax announcements in the 2017 Budget
•A review of the current property tax environment
•The latest on Making Tax Digital and interaction with cloud accounting
A review of the 2017 Spring Budget and the impact it may have on individuals and businesses in the South West. Plus, an insight into HMRC's Making Tax Digital initiative.
The document summarizes key announcements from the UK Budget 2015 relating to taxes and financial planning. It outlines proposed changes to income tax allowances and rates, pensions, ISAs, inheritance tax, and business taxes. Specifically, it notes the reduction of the lifetime pension allowance to £1 million from £1.25 million, the introduction of pension annuity buy-backs and help-to-buy ISAs, and changes to entrepreneurs' relief and corporation tax rates.
This document contains a summary of a budget presentation and survey results from last year. It discusses key points from the UK budget such as reductions to corporation tax and capital allowance changes to support business investment. It also outlines planned increases to personal income tax allowances and the lifetime pension allowance. Survey results are provided on economic forecasts and views on the economy from last year along with a new survey on business confidence after this budget.
Payroll is a constantly changing system and keeping up to date with legislation and how this affects you and your staff can be difficult. Kirsty Small, Payroll & Auto Enrolment Services Manager, will guide you through the finer points of the changes and other topical issues.
Our Spring Tax Updates will be taking place across the region in March 2018.
The update will include the following:
• Comment on the latest legislative changes
• Provide practical advice
• Help to prepare for the end of the tax year
• Give thoughts on the current tax policy
On Wednesday 16 March the Chancellor of the Exchequer, George Osborne, will deliver his second coalition-free budget speech setting out the Government's plans for the economy based on the latest forecasts from the Office for Budget Responsibility as well as any proposals for changes to taxation.
There is little doubt that the Chancellor will continue on his path of austerity, particularly in driving down Government overheads and closing tax avoidance loopholes to fulfil his aim of eliminating the deficit by the end of the decade, but there are challenges ahead. The extended honeymoon of close to zero inflation will end during 2016 and as the rate of inflation rises, the Bank of England Monetary Policy Committee is likely to follow suit by raising interest rates and businesses will need to factor this in when planning ahead.
Our tax partners and consultants will be analysing the measures taken in the Budget and we will be presenting our analysis and commentaries.
Our Budget Presentation slides from June 2010. Given David Smith\'s comments in the Sunday Times on 10 July 2011 I thought it was worth uploading this.
2015 march prem_sikka_morning_star_conferece_presentationCailean MacAulay
Professor Prem Sikka
Professor of Accountancy, Essex University
http://www.morningstaronline.co.uk/
Morning Star Conference Spring 2015: "How to Defeat Austerity?"
Our Spring Tax Updates will be taking place across the region in March 2018.
The update will include the following:
• Comment on the latest legislative changes
• Provide practical advice
• Help to prepare for the end of the tax year
• Give thoughts on the current tax policy
Our Spring Tax Updates will be taking place across the region in March 2018.
The update will include the following:
• Comment on the latest legislative changes
• Provide practical advice
• Help to prepare for the end of the tax year
• Give thoughts on the current tax policy
We continue to see a considerable increase in activity in the property sector in the South West and the property market continues to grow with a 5% increase in prices in the year to June 2015. The construction industry is forecast to expand at an average of 2.2% per year in the South West, substantially higher than the 1.4% growth across the UK as a whole. With the government pledging £7.2 billion to improve the transport links to the region and the continuing strength of our universities and colleges, the South West, and its regional hubs in particular, look to consolidate and build upon the more positive picture that has been emerging over the last 18 months or so.
Our Spring Tax Updates will be taking place across the region in March 2018.
The update will include the following:
• Comment on the latest legislative changes
• Provide practical advice
• Help to prepare for the end of the tax year
• Give thoughts on the current tax policy
The document discusses key tax points from the recent UK budget, including an increase in employers' national insurance contributions to 13.8% and a reduction in the annual investment allowance from £100k to £25k. It also discusses the advantages of using flat rate VAT for contractors with turnovers under £150k, and how contractors can save thousands in taxes by structuring their pay efficiently, such as paying up to the national insurance threshold of £5,715 and taking the rest as dividends. The document encourages visiting the Crunch.co.uk website for more information and tax calculation tools.
The document discusses key tax points from the recent UK budget, including an increase in employers' national insurance contributions to 13.8% and a reduction in the annual investment allowance from £100k to £25k. It also provides information on advantages of the flat rate VAT scheme for contractors and how contractors can save £3,457 in taxes by paying themselves more efficiently up to the national insurance contribution threshold of £5,715. The document encourages visiting www.crunch.co.uk for tax advice and calculating personal savings.
The budget made few notable changes from a financial planning perspective, as the government remains focused on Brexit negotiations. Income tax allowances and thresholds were increased for the 2019/20 tax year. The pension lifetime allowance will also increase in line with inflation. The digital services tax and changes to enterprise investment schemes were new measures introduced. Most other allowances remained unchanged, including the individual savings account limit and inheritance tax nil-rate bands. An emergency budget may be called in the event of a no-deal Brexit outcome.
Similar to Truro - Autumn Statement - November 2016 (20)
This document summarizes a breakfast briefing on green business and green Cornwall held on March 5th, 2020. It provides an agenda for the event including introductions to Fourth Element and Cornwall Council's Climate Change team, as well as examples of assistance provided to local businesses to address sustainability. The briefing covered PKF Francis Clark's work in areas like energy reporting and sustainable investment mandates. Upcoming events on topics like the circular economy, construction, and sustainable finance were also announced.
The document summarizes key changes to the Solicitors Regulation Authority (SRA) Accounts Rules, which came into effect in November 2019. It provides examples of setting up and maintaining client ledgers in accordance with the new rules. Key points include: client money must be paid promptly into a client account; costs can only be transferred from the account after issuing a bill; and withdrawals require client authorization or prescribed circumstances.
This document provides an overview of grant funding opportunities and the BIG Productivity program. It summarizes a presentation given by representatives from PKF Francis Clark and the Cornwall Development Company. The presentation covered various types of grants available including the RDPE Growth Program and Innovate UK funding. It also provided details about the BIG Productivity program goals of supporting 175 businesses, creating 175 jobs, and improving business productivity. Tips were given on the grant application process including understanding eligibility, project planning, and responding to scoring criteria.
Truro December Breakfast briefing - Grants - a last hurrah!PKF Francis Clark
This document provides an overview and agenda for an event on EU grants, specifically focusing on the RDPE Growth Programme. The agenda includes presentations on an overview of the RDPE Growth Programme, key legal aspects like state aid, tips for making successful grant applications, and implications of Brexit. Special guests will also speak. The RDPE Growth Programme provides grants to rural businesses and food processors to help them grow and create jobs. Eligibility requirements and maximum grant amounts depend on the type of project and location. Post-Brexit, businesses may face rapid regulatory and market changes, so preparing for uncertainty is important. The event aims to help businesses understand funding opportunities and readiness for potential Brexit impacts.
Exeter - Essential 6-monthly Finance Directors' Update - November 2019PKF Francis Clark
This round of seminars will, as always, provide you with key updates and issues affecting FDs and business owners as shown in the programme below. We will also endeavour to include any relevant Brexit updates and will take questions from the audience.
Plymouth - Essential 6-monthly Finance Directors' Update - November 2019PKF Francis Clark
This round of seminars will, as always, provide you with key updates and issues affecting FDs and business owners as shown in the programme below. We will also endeavour to include any relevant Brexit updates and will take questions from the audience.
Bristol - Essential 6-monthly Finance Directors' Update - November 2019PKF Francis Clark
This round of seminars will, as always, provide you with key updates and issues affecting FDs and business owners as shown in the programme below. We will also endeavour to include any relevant Brexit updates and will take questions from the audience.
For innovative businesses it is vital to take advantage of support that can enable a business to grow. This includes tax reliefs aimed at the different stages in a business’s life cycle and the various avenues that are available for raising finance to take the business to the next level of its development. In this session we will look at the early stage of R&D claims and funding opportunities, through to share schemes, EIS and international expansion and the correlation with raising finance, both equity and debt, culminating in the final stage of the business being sold, what this can look like and how to be prepared.
Bodmin - Essential 6-monthly Finance Directors' Update - November 2019PKF Francis Clark
This round of seminars will, as always, provide you with key updates and issues affecting FDs and business owners as shown in the programme below. We will also endeavour to include any relevant Brexit updates and will take questions from the audience.
Taunton - Essential 6-monthly Finance Directors' Update - November 2019PKF Francis Clark
This round of seminars will, as always, provide you with key updates and issues affecting FDs and business owners as shown in the programme below. We will also endeavour to include any relevant Brexit updates and will take questions from the audience.
Bournemouth - Essential 6-monthly Finance Directors' Update - November 2019PKF Francis Clark
This document provides a directors' update for Bournemouth Essential covering the 6-month period of November 2019. It discusses navigating turbulent times amid political and economic uncertainty. The document announces new appointments to the firm and provides an agenda for an upcoming seminar covering various financial and tax topics, including property tax matters, financial reporting, VAT updates, and risks to businesses. It aims to help clients make sense of the current chaotic environment.
Breakfast briefing F&D 'waste not want not' October 2019PKF Francis Clark
The document provides information on waste reduction in the food and drink sector, including practical advice and innovative solutions. It discusses the large amount of food and plastic waste produced globally each year and the environmental impacts. Various initiatives from governments and organizations to tackle waste are outlined, from targets and funding to industry partnerships. Businesses taking action to reduce plastic and food waste through packaging changes and recycling programs are highlighted. Practical examples of innovating companies developing new products from waste are also presented.
The document provides an overview of the draft Cornwall and Isles of Scilly Local Industrial Strategy. It identifies key strengths and challenges in the "place," "people," "infrastructure," and foundations of productivity. The strategy seeks to build on regional strengths like natural assets, renewable energy production, and devolved powers to address challenges like economic productivity lagging the UK average and an aging population. The goal is for the carbon neutral regional economy to create business and quality of life opportunities by 2030.
This document discusses business valuations at different stages of a company's lifecycle, including start-up, growth, and established phases. It addresses valuation methods like net asset value, discounted cash flow, and comparative multiples. Key factors discussed for each phase include shareholder agreements, intellectual property, growth capital, management incentives, and exit strategies. Legal considerations are also outlined regarding shareholders' agreements, leaver provisions, and deferred vs earn out structures.
Whilst uncertainty is unhelpful to many in the sector, the delay to Brexit has seen a continuing boom in the commercial property market in the South West, with 1.7m square feet of space coming on stream over the last 12 months – concentrated in the industrial and logistic sectors. What is clear is that those in the property sector, whether developer, landlord, investor or landowner need to concentrate on exploiting opportunities and managing costs wherever possible.
Property is still a key asset, giving strong income returns and means of capital preservation for the investor and wider family. Our highly knowledgeable and experienced advisers will offer practical, constructive insights and advice
With over 300 debt finance options currently available to businesses, we thought it timely to have a look at that market.
Presenters include:
. Michael Cass (Capitalise)
. Rachel Taylor (SWIG Finance)
. Andrew James (PKF Francis Clark)
In addition to an overview of the debt market, presentations will include tips on how to access the finance that matches your business’ requirements.
This month’s Breakfast Briefing is based on the hottest topic in company ownership – Employee Ownership Trusts.
South West firm, Paradigm Norton is the latest business to make headlines by becoming employee owned. It follows hot on the heels of Richer Sounds joining the most well-known employee owned company, John Lewis. High street staple Lush has also started the journey.
PKF Francis Clark will be joined by Christian Wilson from Stephens Scown to look at the Employee Ownership Trust model from a legal and tax perspective. We will also hear some of the factors that are stimulating increasing interest in the model, including the results of research showing that the greater staff engagement and lower staff turnover associated with this model helps to employee owned companies to achieve:
- Sales increase of 4.6% per year
- EBITDA increase of 25.5% per year
- Productivity increase of 4.5% per year
We will also consider some of the practical issues to be considered in deciding whether this is an option to pursue and in implementation. There will be a brief mention of some other related (i.e., employee engagement) issues.
The seminar is timed to coincide with the expected publication dates of the new Academies Financial Handbook and the new Academies Accounts Direction. We will cover the main changes in a clear and understandable way.
These technical presentations will be complemented by other relevant and topical matters, including, governance and risk management, VAT and Integrated Financial Curriculum Planning - which is currently a very popular financial health check review of the ESFA.
Our intention is for the seminars to be relaxed and informal, offering you opportunities to ask questions and to meet your counterparts from other Trusts.
Topics include:
• Update on the Academies Accounts Direction
• Update on the Academies Financial Handbook
• What does a good board look like?
• Integrated Curriculum Financial Planning
• Are you managing risk?
• VAT Update
The seminar is timed to coincide with the expected publication dates of the new Academies Financial Handbook and the new Academies Accounts Direction. We will cover the main changes in a clear and understandable way.
These technical presentations will be complemented by other relevant and topical matters, including, governance and risk management, VAT and Integrated Financial Curriculum Planning - which is currently a very popular financial health check review of the ESFA.
Our intention is for the seminars to be relaxed and informal, offering you opportunities to ask questions and to meet your counterparts from other Trusts.
Topics include:
• Update on the Academies Accounts Direction
• Update on the Academies Financial Handbook
• What does a good board look like?
• Integrated Curriculum Financial Planning
• Are you managing risk?
• VAT Update
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During the budget session of 2024-25, the finance minister, Nirmala Sitharaman, introduced the “solar Rooftop scheme,” also known as “PM Surya Ghar Muft Bijli Yojana.” It is a subsidy offered to those who wish to put up solar panels in their homes using domestic power systems. Additionally, adopting photovoltaic technology at home allows you to lower your monthly electricity expenses. Today in this blog we will talk all about what is the PM Surya Ghar Muft Bijli Yojana. How does it work? Who is eligible for this yojana and all the other things related to this scheme?
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4. pkf-francisclark.co.uk
South West Insider Dealmaker Awards 2016:
Young Dealmaker of the Year – Matt Willmott
British Accountancy Awards 2016:
Shortlisted for National Firm of the Year winner to be
announced soon…
Awards
6. Programme
• What does the Autumn Statement mean for
the local economy? – Andrew Allen
• Business tax update – Scott Bentley
• Personal tax update – Steve York
pkf-francisclark.co.uk
8. pkf-francisclark.co.uk
.
The new era
• Devolutionary agenda
• EU Referendum / Brexit
• US Presidential election
• Philip Hammond’s first and last Autumn
Statement
• Fiscal rules
• Economy and public finances
10. pkf-francisclark.co.uk
.
The new era
• Devolutionary agenda
• EU Referendum / Brexit
• US Presidential election
• Philip Hammond’s first and last Autumn
Statement
• Fiscal rules
• Economy and public finances
14. pkf-francisclark.co.uk
.
The new era
• Devolutionary agenda
• EU Referendum / Brexit
• US Presidential election
• Philip Hammond’s first and last Autumn
Statement
• Fiscal rules
• Economy and public finances
16. pkf-francisclark.co.uk
.
Financial position
• No cash / No money
• Tax receipts lower that forecast
• No surplus in this Parliament
• Further borrowing of £161bn by 2020/21
• Income tax receipts (2016/17) £174bn
21. pkf-francisclark.co.uk
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Productivity
• £23bn National Productivity Investment Fund
• £7.2bn Housing & Infrastructure
• £2.6bn Transport Networks
• £0.7bn Digital Communications
• £4.7bn Research & Development
• £1.0bn more for Venture Capital (British
Business Bank)
22. pkf-francisclark.co.uk
.
Housing
• £7.2 billion to support construction of new
homes
• Focus on infrastructure to unlock housing
• 100,000 new homes in areas of high demand
• Additional 40,000 affordable homes
• Right to buy for housing association tenants
• Letting agents fees to tenants ban
23. pkf-francisclark.co.uk
.
Infrastructure & Innovation
• £4.7 billion to enhance UK science and
innovation in R&D funding
• £2.6 billion UK transport networks
• 100% First Year Allowance to install electrical
charging points
• World leader in 5G technology
• 100% business rate relief on new fibre optic
infrastructure
25. pkf-francisclark.co.uk
.
Cornwall…..
• £191m award to South West Local Enterprise
Partnerships
• Cornwall Air Ambulance to receive £1m of LIBOR
fines
• Flood defence and resilience, including £50m for
rail resilience projects including Dawlish
• Falmouth University Launchpad funding win of
£12m
• Record number of people in work in South West
26. pkf-francisclark.co.uk
.
Cornwall…..
In Summary
• NLW Increase challenge / opportunity?
• Additional LEP funding (but how much?)
• Housing market “stimulus” – activity and directed
• Focus on transportation infrastructure and past
promises
• R&D investment in our “growing economy” and
OMB biased marketplace
28. pkf-francisclark.co.uk
.
Business Tax in a Post-Brexit World
• Corporation Tax
• Capital Allowances
• Substantial Shareholdings Exemption
• Loss Restrictions
• Incorporation
• A few loose ends
31. Annual Investment Allowance
Period from AIA
1/6 April 2008 £50,000
1/6 April 2010 £100,000
1/6 April 2012 £25,000
1 January 2013 £250,000
1/6 April 2014 £500,000
1 January 2016 £200,000
100% tax
relief
32. pkf-francisclark.co.uk
1 April 2017 1 May 2010
Writing Down
Allowances
18% 20%
Special Rate Pool –
Integral Features etc
8% 10%
Writing Down Allowances
35. pkf-francisclark.co.uk
• Intention was “…to make the UK competitive as a holding
company location”.
• In Budget 2016 announced intention to “make it more
internationally competitive”
• Autumn Statement 2016:-
a) Simplify the rules; and
b) Remove the investing requirement within SSE;
SSE - Why? And What has happened?
36. pkf-francisclark.co.uk
• Company can use a trade loss against profits of the same
year
• Can be carried back against profits of the previous 12
months
• Group relieved against profits of that year; or
• Carried forward against profits of the same trade.
Trade Losses – Current Position
37. pkf-francisclark.co.uk
Losses – Old Rules
Year 1 Year 2
Rental Profit 300,000 300,000
Trading Profit - 50,000
Loss c/y profit (300,000) vs same trade (50,000)
Taxable Profit - 300,000
Corporation Tax - 60,000
Trading Loss 500,000 200,000
Used vs Trade - year 1 (300,000) (50,000)
Loss Carried forward 200,000 150,000
38. pkf-francisclark.co.uk
• Losses incurred from April 2017,
• Apply to both standalone companies and group
companies
• Allow carried forward losses to be used against other
income and gains
Trade Losses – New Rules
39. pkf-francisclark.co.uk
Losses – New Rules
Year 1 Year 2
Rental Profit 300,000 300,000
Trading Profit - 50,000
Loss c/y profit (300,000) (200,000)
Taxable Profit - 150,000
Corporation Tax - 30,000
Trading Loss 500,000 200,000
Used vs Trade - year 1 (300,000) (200,000)
Loss Carried forward 200,000 -
40. pkf-francisclark.co.uk
• For taxable profits in excess of £5 million, restrict to 50%
the amount of profits that can be offset through losses
carried forward
Trade Losses – New Rules
42. pkf-francisclark.co.uk
Cause and Effect?
“…the OBR has today highlighted the growing cost to the Exchequer of
incorporation.
So the government will consider how we can ensure that the taxation of
different ways of working is fair……….”
43. pkf-francisclark.co.uk
• Attack on so-called “Phoenix-ism”
• Clearance denied on Incorporation
• Attack on Personal Service Companies in the Public
Sector
What have we already seen?
44. pkf-francisclark.co.uk
Review of incorporations announced!
Expected to be about the ways to reduce the tax differential
between corporates and individuals.
Impact on Planning?
And now….Incorporation?
46. pkf-francisclark.co.uk
Incorporation?
2020/21
Gross rents £600,000
Repairs and other tax deductible costs (200,000)
Interest on mortgages (350,000)
Net rental profit 50,000
Salaries (say £8,100 x 2) (16,200)
Net taxable profit 33,800
Corporation Tax at 17% (5,746)
Retained profit 28,054
Income tax due if extracted as dividends (PA £12,500) 1,850
Total tax payable 7,596
Effective tax rate on rental profit 15.19%
47. pkf-francisclark.co.uk
• Further anti-avoidance on disguised remuneration;
• Simplification of arrangements in respect of PAYE
Settlement Agreements (PSAs)
• Research & Development – new “fund”
• Businesses using the Flat Rate Scheme for VAT “Limited
Costs” – 16.5%
• Extension of Corporation Tax deduction for contributions
to grassroots sport – April 2017
And finally…….
50. pkf-francisclark.co.uk
.
Just About Managing (JAMs)
• George Osborne promised to raise the personal
allowance to £12,500 and the higher rate threshold to
£50k by 2020.
• CPI applied to personal allowance – from 2020
• Universal Credit taper – 65% down to 63%
• Letting agent fees to tenants - banned
• Tinkering around the edges
52. pkf-francisclark.co.uk
.
Salary sacrifice
• Sacrifice of taxable pay for benefits
• Eg pension contribution, childcare vouchers, cycle to
work not affected
• Phones, gym memberships, PHI, Car (other than ultra-
low emission cars) etc
• Income tax and ers NIC will apply
54. pkf-francisclark.co.uk
.
Inheritance Tax
• Nil rate band frozen since 2009 – until 2021
• Residence nil rate band and downsizing
• Inheritance tax relief for gifts to political parties
• Changes for non-doms
55. pkf-francisclark.co.uk
.
Non Doms
• UK residential property held in a foreign wrapper – UK
sited for IHT
• Deemed domicile if UK resident 15 out of 20 years
• Born in UK with UK domicile of origin
• Rebase foreign assets for CGT – 6 April 2017?
• One year grace – separate mixed offshore funds
• Offshore trusts
• COMPLEX – take advice!
56. pkf-francisclark.co.uk
.
Making Tax Digital
• Significant change to UK tax system
• Consultation Documents
• Quarterly reporting – over £10k
• IT requirements
• From April 2018
• Response to consultations due – January 2017…
57. pkf-francisclark.co.uk
.
Pensions, savings and investments
• ISA allowance £15,400 to £20,000 (April 2017)
• Pension annual allowance - £4,000 (from £10,000) when
pension in payment (Consultation)
• No change to higher rate tax relief on pensions
• Life insurance policies
• NSI - £3,000 investment paying 2.2% gross
58. pkf-francisclark.co.uk
• New allowance for property and trading income - £1,000
each
• Class 2 NIC – abolished (April 2018)
• Termination payments > £30k – employers NIC
• IR35 In the public sector
• Technical notes – 5 December 2016
Other Points
60. (c) copyright PKF Francis Clark, 2016
You shall not copy, make available, retransmit, reproduce, sell, disseminate, separate, licence, distribute, store electronically, publish, broadcast or otherwise
circulate either within your business or for public or commercial purposes any of (or any part of) these materials and / or any services provided by PKF Francis
Clark in any format whatsoever unless you have obtained prior written consent from PKF Francis Clark to do so and entered into a licence.
To the maximum extent permitted by applicable law PKF Francis Clark excludes all representations, warranties and conditions (including, without limitation,
the conditions implied by law) in respect of these materials and /or any services provided by PKF Francis Clark.
These materials and /or any services provided by PKF Francis Clark are designed solely for the benefit of delegates of PKF Francis Clark.
The content of these materials and / or any services provided by PKF Francis Clark does not constitute advice and whilst PKF Francis Clark endeavours to
ensure that the materials and / or any services provided by PKF Francis Clark are correct, we do not warrant the completeness or accuracy of the materials
and /or any services provided by PKF Francis Clark; nor do we commit to ensuring that these materials and / or any services provided by PKF Francis Clark
are up-to-date or error or omission-free.
Where indicated, these materials are subject to Crown copyright protection. Re-use of any such Crown copyright-protected material is subject to current law
and related regulations on the re-use of Crown copyright extracts in England and Wales.
These materials and / or any services provided by PKF Francis Clark are subject to our terms and conditions of business as amended from time to time, a
copy of which is available on request.
Our liability is limited and to the maximum extent permitted under applicable law PKF Francis Clark will not be liable for any direct, indirect or consequential
loss or damage arising in connection with these materials and / or any services provided by PKF Francis Clark, whether arising in tort, contract, or otherwise,
including, without limitation, any loss of profit, contracts, business, goodwill, data, income or revenue. Please note however, that our liability for fraud, for
death or personal injury caused by our negligence, or for any other liability is not excluded or limited.
PKF Francis Clark is a trading name of Francis Clark LLP. Francis Clark LLP is a limited liability partnership, registered in England and Wales with registered
number OC349116. The registered office is Sigma House, Oak View Close, Edginswell Park, Torquay TQ2 7FF where a list of members is available for
inspection and at www.pkf-francisclark.co.uk. The term ‘Partner’ is used to refer to a member of Francis Clark LLP or to an employee. Registered to carry on
audit work in the UK and Ireland, regulated for a range of investment business activities and licensed to carry out reserved legal activity of non-contentious
probate in England and Wales by the Institute of Chartered Accountants in England and Wales. Partners acting as insolvency practitioners are licensed in the
UK by the Institute of Chartered Accountants in England and Wales. A partner appointed as Administrator or Administrative Receiver acts only as agent of the
insolvent entity and without personal liability. Francis Clark LLP is a member firm of the PKF International Limited network of legally independent firms and
does not accept responsibility or liability for the actions or inactions on the part of any other individual member firm or firms.
Disclaimer & copyright
pkf-francisclark.co.uk
Editor's Notes
When limits go up, the transitional rules are favourable.
When limits decrease, the rules can catch people out. Amount of allowances depends on year ends.