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  • Audit Archives - Cheesman Accountants
    Carol Cheesman on owner managed businesses video By Carol Cheesman on 18th June 2012 in Accountancy Audit Company Secretarial Tax My name is Carol Cheesman I m the Senior Partner of a firm of accountants based in Islington right opposite the Business Design Centre in Islington We ve been going just over twenty years In fact we re about to celebrate our twenty first anniversary We re a little bit

    Original URL path: http://www.cheesman.co.uk/category/audit/ (2016-04-25)
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  • Entrepreneurs Relief - Cheesman Accountants
    company directors and employees selling shares in the company for which they work and in which they exercise at least 5 of the voting rights For a disposal to benefit from the relief the qualifying conditions for entrepreneur s relief must generally be satisfied for a year ending with the date of disposal or if earlier the trade cessation date This is particularly important in relation to planned share disposals and the preservation of trading company status A trading company is a company carrying on trading activities whose activities do not include to a substantial extent activities other than trading activities HM Revenue Customs regard substantial as more than 20 and a company with significant surplus funds or investment property on its balance sheet will need to ensure that it does not step over this 20 limit In addition a shareholder must hold at least 5 of the ordinary shares and voting rights in a company throughout the whole 12 months prior to the disposal for the company to be regarded as his personal company and for any planned disposal to qualify for the relief Contact us for further details Phone 020 7354 3914 Email The content of this document is intended for general guidance only and where relevant represents our understanding of current law and HM Revenue and Customs practice Action should not be taken without seeking professional advice No responsibility for loss by any person acting or refraining from action as a result of the material in this document can be accepted and we cannot assume legal liability for any errors or omissions this document may contain Cheesmans March 2011 All rights reserved About Carol Cheesman View all posts by Carol Cheesman Subscribe Subscribe to our e mail newsletter to receive updates Related Posts Is your Year End

    Original URL path: http://www.cheesman.co.uk/entrepreneurs-relief-2/ (2016-04-25)
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  • Finance and your Business Plan: Preparing before seeking finance
    What key points should business owners think about when prepping their accounts What do finance providers look for when deciding whether to provide funding What do you think is the best form of finance and why What should your business plan include when seeking finance Working through these issues is a hard soul searching exercise but by the end of it you will know your business in more detail and in particular you ll understand its strengths its weaknesses and their trigger points Contact us for further details Phone 020 7354 3914 Email The content of this document is intended for general guidance only and where relevant represents our understanding of current law and HM Revenue and Customs practice Action should not be taken without seeking professional advice No responsibility for loss by any person acting or refraining from action as a result of the material in this document can be accepted and we cannot assume legal liability for any errors or omissions this document may contain Cheesmans March 2011 All rights reserved About Carol Cheesman View all posts by Carol Cheesman Subscribe Subscribe to our e mail newsletter to receive updates Related Posts Why a Business Owner Seeking Finance

    Original URL path: http://www.cheesman.co.uk/can-business-owner-prepare-seeking-finance/ (2016-04-25)
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  • Tax simplification - Cheesman Accountants
    may need to be watered down somewhat The major change proposed is that from April 2013 businesses within the turnover limit decided should be able to prepare their accounts on a receipts and payments basis This will reduce the time spent on adjusting receipts and payments to conform to GAAP standards that make very little difference to the final figures The adoption of this proposal would reflect the fact that an estimated 50 of all business accounts are already being prepared on a receipts and payment basis Another significant change is the Government s proposed removal of capital allowances Claims for capital allowances by small businesses rarely exceed the annual investment allowance limit of 25 000 and the vast majority of claims by businesses with a turnover of less than 30 000 are for 3 000 or less There are not as yet any specific proposals concerning capital allowances for cars but the Government has indicated that it will allow the use of flat rates for certain expenses such as motor expenses as well as for use of home as office claims The Government s proposals are out for consultation until the end of the year and it is anticipated that legislation will be brought in from April 2013 Contact us for further details Phone 020 7354 3914 Email The content of this document is intended for general guidance only and where relevant represents our understanding of current law and HM Revenue and Customs practice Action should not be taken without seeking professional advice No responsibility for loss by any person acting or refraining from action as a result of the material in this document can be accepted and we cannot assume legal liability for any errors or omissions this document may contain Cheesmans March 2011 All rights reserved About

    Original URL path: http://www.cheesman.co.uk/tax-simplification/ (2016-04-25)
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  • Striking Off a Company - Cheesman Accountants
    instigate expensive and time consuming formal winding up procedures Capital gains tax rates are generally lower than income tax rates and significant tax savings have resulted from the concession From 1 March 2012 however a limit of 25 000 is being put on distributions which can be treated as capital payments despite strong representations from the Chartered Institute of Taxation and the Institute of Chartered Accountants in England and Wales for a higher limit or none at all There is therefore a narrow time frame within which to apply for the application of Extra Statutory Concession C16 before the legislation is introduced on 1 March 2012 Contact us for further details Phone 020 7354 3914 Email The content of this document is intended for general guidance only and where relevant represents our understanding of current law and HM Revenue and Customs practice Action should not be taken without seeking professional advice No responsibility for loss by any person acting or refraining from action as a result of the material in this document can be accepted and we cannot assume legal liability for any errors or omissions this document may contain Cheesmans March 2011 All rights reserved About Carol Cheesman View

    Original URL path: http://www.cheesman.co.uk/striking-off-a-company-2/ (2016-04-25)
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  • The Bribery Act 2010: What should you be aware of?
    of doing business It noted that it was not the intention of the Act to prohibit reasonable and proportionate expenditure intended for these purposes Nevertheless hospitality that is overly lavish may be viewed as a bribe So far as the general offence of active bribery is concerned however the hospitality can would be unlawful if it was provided to induce Improper Performance on the part of the recipient i e the person was expected to either perform in good faith impartially or be in a position of trust but breached that expectation Jurisdiction exists to prosecute offences committed in the UK and also outside the UK if the person committing the offence has a close connection with the UK broadly is a British national or is ordinarily resident in the UK or is a body incorporated in the UK or a Scottish partnership Passive Bribery The offence is committed if a person agrees to receive or accepts a financial or other advantage in one of four possible cases which are linked to the improper performance of a function or activity For example agreeing to receive or accepting a financial or other advantage intending that as a consequence a function or activity should be performed improperly is an offence The relevant functions are the same as those noted in the section on active bribery and similarly Improper Performance has the same meaning as noted in that section The jurisdiction to prosecute is as for the active bribery offence Further Offences One of the two offences that address commercial bribery is found at Section 7 of the Act It creates a new type of corporate liability for failure to prevent bribery on behalf of the organisation An organisation is liable to prosecution if a person associated with it bribes another person with the intention of obtaining or retaining business or an advantage in the conduct of the business The offence applies only to relevant a Relevant Commercial Organisation This is a body or partnership incorporated or formed in the UK or a body corporate or partnership which carries on business in the UK regardless of place of incorporation formation Thus the Section 7 offence does not apply to sole traders and sole practitioners Referring back to the issue of hospitality above Section 7 of the Act requires an intention to obtain retain business or gain an advantage It also requires that the bribery offence explained above is committed on behalf of the organisation In contrast to the position with the active passive bribery offences an offence under Section 7 is committed regardless of whether that offence is committed in the UK or elsewhere there is no requirement for a close connection with the UK as regards offences committed outside the UK The organisation will have a full defence if it can show that despite an incident of bribery it had adequate procedures in place to prevent persons associated with it from bribing A person associated with an organisation is one individual or

    Original URL path: http://www.cheesman.co.uk/the-bribery-act-2010-what-should-you-be-aware-of-2/ (2016-04-25)
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  • Tax and business can be affected if you spend time working abroad
    important to understand whether you are UK Resident or Non Resident Determining your status could cut your tax bill but it s often not as straightforward as it may seem In this article How will spending time abroad affect my tax and business We look at some of the variables that affect how much tax you will end up paying Contact us for further details Phone 020 7354 3914 Email The content of this document is intended for general guidance only and where relevant represents our understanding of current law and HM Revenue and Customs practice Action should not be taken without seeking professional advice No responsibility for loss by any person acting or refraining from action as a result of the material in this document can be accepted and we cannot assume legal liability for any errors or omissions this document may contain Cheesmans March 2011 All rights reserved About Carol Cheesman View all posts by Carol Cheesman Subscribe Subscribe to our e mail newsletter to receive updates Related Posts Changes to Capital Gains Tax affecting residential property owners who are non UK resident Are commercial woodlands a good place to invest surplus business cash Buying or Selling How

    Original URL path: http://www.cheesman.co.uk/will-spending-time-abroad-affect-tax-business/ (2016-04-25)
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  • Setting up a business abroad?
    too many people make Make sure you re not one of them Moving abroad requires thorough research and the costs of setting up a business abroad can be high In this article The essentials of setting up a company abroad on trainingjournal com I have set out some of the key considerations and the research needed before you take the plunge not least making sure you are eligible to work The article is aimed at working parents and mumpreneurs but the advice contained is worth reading for anyone planning to set up a business abroad Tax is always an issue that needs addressing and the regimes differ markedly from one country to the next Your position in relation to UK taxation would also change Language visas working hours salaries and the new marketplace should all come under close scrutiny Although the article sets out a summary of the points to consider it will be important to seek out professional advice that takes into account the specifics of your own circumstances Contact us for further details Phone 020 7354 3914 Email The content of this document is intended for general guidance only and where relevant represents our understanding of current law and HM Revenue and Customs practice Action should not be taken without seeking professional advice No responsibility for loss by any person acting or refraining from action as a result of the material in this document can be accepted and we cannot assume legal liability for any errors or omissions this document may contain Cheesmans March 2011 All rights reserved About Carol Cheesman View all posts by Carol Cheesman Subscribe Subscribe to our e mail newsletter to receive updates Related Posts Changes to Capital Gains Tax affecting residential property owners who are non UK resident Are commercial woodlands a good

    Original URL path: http://www.cheesman.co.uk/setting-up-a-company-abroad/ (2016-04-25)
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web-archive-uk.com, 2017-12-15