GENERAL BUSINESS TAX HELPSHEETS

• IR35 Personal Service Companies The importance and rules of IR35 and the Managed Service Company legislation for contractors.

• Limited Liability Partnerships (LLP)​ Since their introduction in 2001 they have not been used that much but we look at how they differ from normal partnerships and Limited Companies and when you may want to use one.

• Main Tax Late Filing and Payment Penalties A summary of the main tax late filing and payment penalties.

• National Insurance - Your Way Around the Maze A review of all the different types of national insurance that affect employees, employers, the self-employed and those that just pay it voluntarily.

• The Construction Industry Scheme An explanation of how the CIS scheme works for both the subcontractor and the contractor.

• The Tax Advantages of Self-Employment A summary of the main tax advantages of self-employment along with some of the key obligations.