Our December 2018 Tax Newsletter is now available to download and contains lots of useful information for small businesses.
In this issue:
- Christmas is the time for giving
- The IHT annual exemption – use it or lose it!
- Gifts out of income are not taken into account for IHT
- Certain gifts can have capital tax consequences
- Not all shares qualify for CGT entrepreneurs’ relief now
- Gifts of up to £50 to employees
- Gifts to charity
- Collecting unpaid tax for 2017/18 through your PAYE coding
And of course the tax diary of main events over December & January 2019.