Merry Christmas!

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.