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.

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