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  • 4 Focus points for your Brexit Plan

    Tue, 27 Mar 2018 16:02:20
  • How to get formidable sales momentum in 2018

    No doubt you’ve already dived into 2018 full of vigour and enthusiasm for a fresh year of successes, challenges and victories. And you’ve got a sales target to hit or beat. But what will happen in 3 months’ time? 6 months’ time? If we’re honest keeping up the momentum on sales is tough, and doesn’t just happen. It’s so easy to give up – it’s our greatest weakness! But when it comes to sales targets, there’s no way anyone can afford to give up in 2018. With the shifts and challenges we’re seeing in the business environment, we can see that keeping up momentum on sales is going be more essential than ever in 2018!

    Fri, 09 Feb 2018 12:16:44
  • 2017 a challenge? 1 way to make 2018 a success

    The key to success in 2018 can be summed up in one word: focus. It can so easily feel that somehow if we try and do something with lots of opportunities, one or two of them will work out, and we’ll get some good results. But we see time after time it doesn’t work. Time is limited. Money is limited (normally!) Your energy and the energy of your team isn’t infinite. So how do we achieve a laser like focus in 2018?

    Thu, 08 Feb 2018 18:07:24

2013 Autumn Statement

On Thursday 5th December 2013, the Chancellor George Osborne responded to the updated forecast for the UK economy published by the Office of Budget Responsibility (OBR),in a statement to the House of Commons.

Please click on the link above to download your complimentary copy of our Autumn Statement overview publication.



Key Announcements

Some of the key announcements included in the Autumn Statement on Thursday 5th December 2013, are summarised below.  Some points have been previously announced.  For the full summary of the Autumn Statement, please click here to download your PDF copy.

  • introduction of an exemption from employer National Insurance Contributions for employees under 21

  • introduction of a transferable tax allowance for some married couples and civil partners

  • allowing companies to claim tax relief on donations to Community Amateur Sports Clubs

  • measures to tackle employment intermediaries disguising employment as self-employment

  • anti-avoidance measures which will affect some partnerships in which the partners include individuals and companies

  • changes to the CGT Private Residence Relief deemed occupation rules

  • introduction of new CGT rules for non-residents and UK residential property




Partnerships with mixed membership

Anti-avoidance measures will be introduced which will affect partnerships, including LLPs, where the partners or members include both individuals and non-individuals (mixed membership partnerships). Most commonly the non-individuals will be company members of the partnership. There will be two areas potentially affected:

  • where partnership profits are allocated to a non-individual partner in circumstances where an individual member may benefit from those profits
  • where partnership losses are allocated to an individual partner, instead of a non-individual partner, to enable the individual to access certain loss reliefs.

More details of the changes were defined in the draft legislation which was published on 10 December 2013.

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