Blog | Lothian Accounting

November 23, 2015
Posted in: Companies Contractors Other Businesses Tags: SRIT

There is a worry that the public is confused about SRIT, The Scottish rate of income tax and what it […]

November 17, 2015
Posted in: Companies Contractors Other Businesses Tags: micro accounts

Abbreviated accounts are currently prepared and filed with Companies House by the majority of small companies. Micro accounts (FRS 105 […]

November 16, 2015
Posted in: Companies Contractors Other Businesses Tags: dividend tax

The Dividend tax credit is being abolished. A new £5,000 Dividend allowance is being introduced, in addition to the personal […]

November 16, 2015
Posted in: Contractors Tags: IR35

IR35 was introduced in 2000 and recently there have been 4 reviews of the existing legislation. The government must make […]

November 16, 2015
Posted in: Contractors Tags: IR35, travel and subsistence relief

There is currently a 24 month rule for contractor travel and subsistence costs. Recent HMRC consultations are looking to restrict […]

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