Latest Articles

Food Retailers Urged to Submit Urgent VAT Claims

Apr 06 2011

Today (06.04.11) at the start of the new tax year, Campbell Dallas Partner Veronica Donnelly urges food retailers to take advantage of the potential VAT liability of hot takeaway food.

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Tax Update for the New Financial Year.

Feb 21 2011

Even before the Budget is finalised this month, there are a raft of changes brought in by previous legislation that will come into effect on 5 April 2011.

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Maximising the Value of Your Business Ahead of a Disposal

Feb 18 2011

In the last two months, Premier Foods has disposed of two separate businesses, generating disposal proceeds of almost £400m. In order to maximise the value of each business the Company will have taken a number of factors into account.

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Christmas is a Time for Giving – but NOT to the Tax Man

Nov 04 2010

Christmas is a time for giving, and many employers provide Christmas parties for staff, and give gifts to key suppliers and customers. However, employers often get caught out by the tax treatment of such expenses, resulting in them having to pay tax on the expense. However, with just a little planning, there are ways in which you can maximise the tax relief available, and ensure you are not paying more than you bargained for.

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The Agency Workers Directive - Changing the Way We Work?

Oct 24 2010

Many businesses remain unaware of the potential impact of the Agency Workers Directive (AWD) which will be introduced into European Legislation in October 2011. The exact wording of this Directive is still being drafted but it could have a massive impact on any organisation – including the retail industry, which utilises large numbers of temporary and seasonal labour.

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Integral Assets/Annual Investment Allowance

Oct 24 2010

Since April 2008, HM Revenue & Customs have allowed Capital Allowances to be claimed on what they describe as integral assets. These are best thought of as the basic internal features of a building or structure and include electrical systems (including lighting), cold water systems, space or water heating systems, powered systems of ventilation, air cooling or air purification systems, lifts or escalators and external solar shading.  Expenditure on thermal insulation also qualifies under these rules.

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