ACCA on 2015 Budgets (so far)

In ACCAs own words A guide to the 2015 Budgets This is a basic guide, prepared by ACCA’s Technical Advisory team, for members and their colleagues or clients.   It is an introduction only and should not be used as a definitive guide, since individual...

Budget 2015 – self employment v company

A client queried today whether the dividend tax changes from Budget 2015 mean that reversion to self employment (schedule D) is better for small company owners? Really its too early to say – we need to see full proposals – and there is a risk of tails...