ACCA – Overdrawn director’s loans

We are sharing this update from ACCA, our professional body, for the interest of clients and contacts. The content is (c) ACCA Some P11D and s455 tax considerations An interest-free loan to an employee (or director) is chargeable to tax if it exceeds £10,000 at any...

ACCA – Changes to R&D tax reliefs

We are sharing this update from ACCA, our professional body, for the interest of clients and contacts. The content is (c) ACCA A practical guide to changes that came in on 1 April 2023  The Research and Development (R&D) tax relief scheme applies to expenditure by...