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Lothian Accounting Blog

The end of abbreviated accounts – but hello to micro accounts!

Abbreviated accounts are currently prepared and filed with Companies House by the majority of small companies. Micro accounts (FRS 105 […]

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The new dividend tax

The Dividend tax credit is being abolished. A new £5,000 Dividend allowance is being introduced, in addition to the personal […]

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IR35 – is the end in sight?

IR35 was introduced in 2000 and recently there have been 4 reviews of the existing legislation. The government must make […]

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A rocky road ahead for contractors claiming tax relief on travel and subsistence costs

There is currently a 24 month rule for contractor travel and subsistence costs. Recent HMRC consultations are looking to restrict […]

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