Guide to the UK settlements legislation and income shifting rules, from the historic Section 660 to the Arctic Systems case and current HMRC challenges.| Contract Eye
An overview of Corporation Tax, what the current CT rates are, and how it applies to limited company contractors. The post Corporation tax – guide for limited company contractors appeared first on Contract Eye.| Contract Eye
Discover how contractors can use pension contributions to reduce tax - including salary sacrifice for umbrella employees. Updated for 2025/26. The post How can salary sacrifice reduce your tax bill and boost your pension? appeared first on Contract Eye.| Contract Eye
What qualifies as a 'trivial benefit' according to HMRC and how you can reward your staff and directors with a gift or benefit without them being taxed. The post What are trivial benefits? Tax-free perks for directors and employees appeared first on Contract Eye.| Contract Eye
Understand the difference between a balance sheet and P&L account, and why they matter for small limited companies, contractors and business owners. The post Balance Sheet vs P&L Account – simple guide for small companies appeared first on Contract Eye.| Contract Eye
If you dispose of or sell all or part of your business, you may be able to claim BADR on the proceeds and pay 14% instead of the standard CGT rate.| Contract Eye
As a limited company director, what is the most tax-efficient salary to pay yourself in the 2025/26 tax year, and any other employees?| Contract Eye