PRE-TRADING LOAN Rules: Tax Relief for Start-Up Businesses

Understanding PRE-TRADING LOAN Rules – Sole Trader vs Company Tax Relief   When starting a new business, it’s common to take out a loan to cover early expenses — perhaps to buy initial stock, pay rent or secure a deposit. However, how and when interest paid on...

VAT Payback and Clawback Rules Explained | Trueman Brown

Understanding VAT Payback and Clawback Rules: What Businesses Need to Know Even the best-laid business plans can change, and when they do, your VAT position might change too. The VAT payback and clawback rules are designed to reflect this reality. They ensure that VAT...

Director’s National Insurance Contributions 2025/26

Calculating a Director’s National Insurance Contributions (2025/26) When it comes to director’s National Insurance contributions, the rules differ from those for regular employees. While employees’ NICs are calculated based on their pay intervals (weekly or monthly),...