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Exchange Accountancy
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Autumn statement 2014

HM Treasury has announced that this year’s Autumn Statement will be made on 3 December 2014. Historically, this has been used to showcase the Government’s

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Business rates relief

There are a number of reliefs available to owners or tenants of smaller business premises. This article lists a number that can be claimed. Small

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HMRC delays RTI penalties

From 6 October 2014, HMRC was due to include smaller employers in the penalty regime for late filing of Real Time Information (RTI) payroll returns

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Wear & Tear Allowance (WTA)

If a property is let furnished – with sufficient furniture, furnishings and equipment for normal residential use – landlords can only claim tax relief for

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