Blog4th Aug 2021
Draft legislation on the proposal to reform income tax basis periods was released on 20 July 2021 in the build-up to Finance Bill 2022. If you are a sole trader or partnership with an accounting year-end other than 31 March…
View moreBlog29th Jul 2021
Access NI is the system used in Northern Ireland to carry out criminal record checks. The system is complex and includes three different levels of checks: Basic, Standard and Enhanced. It is a criminal offense to require candidates and staff…
View moreBlog7th Jul 2021
The new super deduction aims to incentivise company expenditure and investment now as the country emerges from lockdown in the hope that companies will hit the ground running, says Tax Partner Malachy McLernon. The government has offered unprecedented support for…
View moreBlog1st Jul 2021
On 16 December 2019 after its approval by the European Parliament, the Whistleblowing Directive came into force. The new legislation is seen as a vital legislative cog in attempting to prevent breaches of EU law such as fraud and corruption…
View moreBlog24th Jun 2021
Business success is achieved by people. So, engaging your employees with their work, colleagues, business values and mission, and your unique ways of working is your most powerful tool for achieving your goals. To avoid wasting time and money on…
View moreBlog7th Jun 2021
The term ‘Whistleblowing’ has not always been a term widely associated with the Food and Drink industry and has been more widely connected with other industries such as Financial Services and the Healthcare sector. However, that changed in 2018 with the publication of version 8 of the BRC Global Standards that made it mandatory for Food…
View moreBlog2nd Jun 2021
Gifts to your family or friends may be Potentially Exempt Transfers for Inheritance Tax purposes provided you survive for 7 years after the transfer, explains Carol Edwards. Inheritance Tax (IHT) is arguably the UK’s most unpopular tax. Over the years,…
View moreBlog27th May 2021
Assurance vs. audit – There is often a lot of confusion around these terms, but understanding the difference between them will help you get the most out of them, explains Dónal McGibbon. Demand for assurance & audit services has increased…
View moreBlog20th May 2021
Learning and Development practitioners were among the many whose profession was heavily impacted by the pandemic. Necessity meant training providers had their innovation skills tested and, with the assistance of technology, have been able to meet the challenge. While learning…
View moreBlog12th May 2021
The Residence Nil Rate Band exemption enables individuals to pass on their family home to direct descendants free of Inheritance Tax in certain circumstances. Carol Edwards explains what Residence Nil Rate Band is and how it works… As property prices…
View moreBlog21st Apr 2021
While still recovering from a whirlwind year, how can we best plan for the future in a way that motivates our employees to help propel our organisations through the economic recovery ahead? As the situation continues to change, an agile…
View moreBlog9th Apr 2021
The arrival of April brings with it new statutory increases that are crucial to get in place to ensure that payments to your employees and workers are accurate and compliant. The following rates are now applicable in Northern Ireland as…
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