Mairi MacIver explains why now is the time for dental practices to switch to cloud accounting
The number of Mergers & Acquisitions (“M&A”) completed in the North East of Scotland during 2016 was significantly lower than we have seen in recent years but this does not necessarily mean that now is not a good time for business owners to consider a sale.
As mentioned in our previous blogs in February and September 2016, should you have an Apprenticeship Levy liability you will be a required to calculate and report this with your PAYE each month effective April 2017. The levy has been set at 0.5% of your annual pay bill with a £15,000 annual allowance.
In prior years, the National Minimum wage rate increases were effective from the 1st of October. It was confirmed in the Governments 2016 autumn statement that the National Minimum Wage rates and National Living wage rate effective dates would be aligned.
For all UK companies operating overseas, planning for and managing potentially complex international tax arrangements can be a time consuming journey into the unknown with hidden traps and pitfalls along the way.