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What is the settlement legislation?

What is the settlement legislation?

Thinking of gifting income to a spouse or partner? HMRC’s settlements rules may still tax it as your own. The settlements legislation is contained in s.624 ITTOIA 2005. The legislation seeks to ensure that where a settlor has retained an interest in property in...
16 years old – the minimum age for a company director

16 years old – the minimum age for a company director

Thinking of starting a company at 16? Know the rules, risks and responsibilities before you take the leap. The Companies Act 2006 does not set a minimum age for shareholders, meaning even minors can hold shares unless a company’s articles of association...
Tax Diary October/November 2025

Tax Diary October/November 2025

1 October 2025 – Due date for Corporation Tax due for the year ended 31 December 2024. 19 October 2025 – PAYE and NIC deductions due for month ended 5 October 2025. (If you pay your tax electronically the due date is 22 October 2025.) 19 October 2025...
What insurance cover should a company consider?

What insurance cover should a company consider?

Running a small business comes with plenty to juggle, and while insurance might not be the most thrilling task, it is absolutely essential. There is one policy you are legally required to have: employers' liability insurance (EL). If you employ anyone, EL covers...
GOV.UK One Login – enhanced security from 13 Oct 2025

GOV.UK One Login – enhanced security from 13 Oct 2025

From 13 October 2025, access to Companies House WebFiling will require GOV.UK One Login. This replaces the older Government Gateway sign-in and is part of the wider move towards a single, more secure login across government services. When you next log into WebFiling...