Income shifting and the settlements legislation for small companies
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
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
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.| 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.| 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
