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Budget and NI

by | Apr 2, 2014 | ACCA, budget

Contributed by ACCA, in their own words Class 2 abolition, the previously announced cashback for business and a new class of voluntary contribution means a shaking up of national insurance. Simplifying self-employed NICs The Chancellor announced that, following...

Partnership and mixed membership

by | Mar 31, 2014 | ACCA, budget

Contributed by ACCA, in their own words Partnership and mixed membership Legislation will be introduced in the Finance Bill 2014 in relation to mixed membership partnerships to reallocate excess profits allocated to a non-individual partner to an individual partner...

Budget: LLPs in the spotlight

by | Mar 30, 2014 | ACCA, budget

Contributed by ACCA, in their own words. Under the Finance Bill 2014, salaried members of limited liability partnerships (LLPs) will become employees under certain conditions, while excess profits in mixed partnerships will be reallocated. It has been discussed,...