PARTIES FOR EMPLOYEES

With the season for office parties fast approaching we thought it would be a good idea to remind you of the tax rules.

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NEST PENSIONS REFORM 2012

The introduction of the National Employment Savings Trust (NEST) has been in the press recently following a government review of the scheme.

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E101 CHANGES

From 11 November 2010 HMRC will change the way that individuals apply of an E101 certificate.

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CHANGES TO NIC CARDS

HMRC advise individuals of their National Insurance number for the first time by sending out a plastic card.

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ENHANCED CAPITAL ALLOWANCES CHANGES

Enhanced Capital Allowances (ECAs) of 100% are available to any size of business which buys brand new energy saving plant and machinery, including water saving plant.

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