Chartered Accountants
 
 
factmenu

 

 Clear and concise factsheets on business and personal issues

 These sheets are in PDF format for you to view online
or download for later reading

 

1  Starting up in business

1.1 

 Starting Up in Business

1.2 

 Could I Really make a Go of it?

1.3 

 What Business Structure Shall I Use?

1.4 

 The Business Plan

1.5 

 Raising Finance

1.6 

 Sources of Finance

1.7 

 Insuring Your Business

 

 

 

2  General business

2.1 

 Directors’ Responsibilities

2.2 

 Preparing for your Accountant

2.3 

 Company Secretarial Duties

2.4  

 Grants

2.5 

 Valuing Your Business

 

 

 

3  Corporate and business tax

3.1   

 IR35 Personal Service Companies

3.2 

 Corporation Tax Self Assessment 

3.3   

 Quarterly Instalment Payments

3.4   

 Tax Saving Opportunities for Companies

3.5 

 Incorporation 

3.6 

 Franchising 

3.7   

 The Construction Industry Scheme

3.8 

 Capital Allowances 

 

 

 

4  VAT

4.1 

 An Introduction to VAT 

4.2 

 VAT Annual Accounting Scheme

4.3   

 VAT - Cash Accounting

4.4 

 VAT Flat Rate Scheme

4.5   

 VAT - Bad Debt Relief 

 

 

 

5  Employment issues (tax) 

5.1   

 Travel and Subsistence for Directors and Employees

5.2   

 Employment Benefits

5.3   

 Employer Provided Cars

5.4   

 National Insurance

5.5 

 Share Ownership for Employees - EMI 

5.6 

 Payroll - Basic Procedures

 

 

   6  Employment and related matters

6.1

 The National Minimum Wage

6.2

 Statutory Sick Pay, Statutory Maternity Pay and Statutory Paternity Pay

6.3

 Dismissal Procedures 

6.4

 Recruitment Procedures 

6.5

 Redundancy Procedures  

6.6

 Managing Absence 

6.7

 Health and Safety 

6.8

 Legal Working in the UK 

6.9

 Age Discrimination 

6.10

 Annual Leave 

 

 

 

 7  Personal tax

7.1

 Taxation of the Family 

7.2

 Charitable Giving

7.3

 Child Tax Credit 

7.4

 Enterprise Investment Scheme

7.5

 Venture Capital Trusts 

7.6

 Tax Aspects of Property Investment

7.7

 Individual Savings Accounts 

7.8

 Buy to let Properties

7.9

 An Introduction to Self Assessment 

 

 

 

 8  Capital taxes 

8.1

 Use of Trusts 

8.2

 Capital Gains Tax 

8.3

 Inheritance Tax 

8.4

 An Introduction to Stamp Duty Land Tax 

8.5

 Capital gains tax and the family home

8.6

 Pre-Owned Assets 

 

 

 

 9  Pensions

9.1

 Personal and Stakeholder Pensions 

9.2

 Occupational Pension Schemes: Trustees’ Responsibilities

 

 

 

 10  ICT

10.1

 IT and Internet terminology - The Jargon De-Mystified 

10.2

 Internet and E mail Access - an acceptable use policy
statement for employees

10.3

 Choosing an Accounting Package

10.4

 Data Security

 

 

 

 11  Specialist areas

 11.1

 Charities: Trustees’ Responsibilities 

 11.2

 Money Laundering and the Proceeds of Crime

 11.3

 High Value Dealers

 11.4

 Limited Liability Partnerships 

 11.5

 Community Amateur Sports Clubs

 

 

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