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What are dividends and how are they taxed

What are dividends and how are they taxed

A dividend is a distribution of a company’s profits to its shareholders. Companies may pay dividends in cash or additional shares, giving investors a share of the business’s earnings. Dividends are a common way for shareholders to earn income from their...
When is a “self-employed” contractor a de facto employee?

When is a “self-employed” contractor a de facto employee?

The employment status of a former bricklayer was recently called into question in establishing liability for asbestos exposure. The widow of the late Mr. Eric Alger, who died from mesothelioma, sought access to historical Employer’s LiabilityInsurance. Mr. Alger had...
Business solvency, why it matters

Business solvency, why it matters

Business solvency refers to a company’s ability to meet its financial obligations as they fall due and to maintain a healthy balance between its assets and liabilities. It is one of the key indicators of financial stability and is essential for the long term...
Exit planning, an essential step for business owners

Exit planning, an essential step for business owners

Many business owners spend years building their companies but give far less attention to planning how they will eventually exit. In reality, a successful exit rarely happens by chance. It usually requires careful preparation several years in advance. For most owners...
Tax Diary April/May 2026

Tax Diary April/May 2026

1 April 2026 – Due date for corporation tax due for the year ended 30 June 2025.19 April 2026 – PAYE and NIC deductions due for month ended 5 April 2026 (If you pay your tax electronically the due date is 22 April 2026).19 April 2026 – Filing...