If you were a multimillion pound international organisation planning to transfer your HQ to Switzerland or Ireland then you will be happy with the reduction in corporation tax rates. However, if you are a medium size company or group then these are uncertain times and you had better get your skates on and accelerate any capital spending.

This article highlights reducing corporate tax rates and explains that this may be to alleviate the cost of new pension rules forcing more employers to divert money into pension savings for employees from 1 October 2012.

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This article considers the common penalties that businesses and employers may face in connection with subcontracting and payroll operations.

In some instances, there are grounds for reduced penalties on the basis of ‘reasonable excuse’ but this is complex and beyond the scope of this article.

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