The Furlough Scheme came to an end on 31 October, but some business sectors remain subject to restrictions. In his Winter Economy Plan, the Chancellor, Rishi Sunak, announced a new Job Support Scheme, which will replace the Furlough Scheme. The scheme was subsequently expanded to provide a higher level of support to businesses that were […]

An income tax charge will generally arise where an employee, or a family member, is able to use a work’s van for private use. This will nearly always include home-to-work travel. From 6 April 2020, the flat-rate van benefit charge crept up once again and currently stands at £3,490 (rising from £3,430 in 2019/20), which

Anyone who owns a property will need to carry out repairs and maintenance from time to time. Where the property is let out, the question arises as to whether the landlord can deduct the expense in calculating the profits of their property rental business. What is a repair? A distinction is drawn between repairs and