Tag: #accounting

Charging an Electric Company Car

What is the correct treatment where an employer provides an employee with a company credit card, and it is used to pay for roadside charging of an electric company car? There will be no taxable benefit on the employee and no NIC charge. A credit...

Associated Company Rules

Can you please remind me how the newly reintroduced “associated company” rules will apply from 1 April 2023 in the context of the small companies’ rate of corporation tax for two companies in the following scenario. My client and his wife own...