Anti-money laundering

Information held on the companies register not necessarily reliable

A recent report by the Financial Action Task Force suggested that information held on the companies register was not necessarily reliable.

In the Financial Action Task Force's third mutual evaluation report of the...

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Management buy out’s

Could you make a real impact on the business?

Over the past few years there has been an increase in the number of Management Buy Out’s (MBO) that have taken place. This is when a group of managers agree to purchase the business they work in from their existing owners. Members of...

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Property Authorised
Investment Funds

Corporation tax exemption on a pool of income and gains

A Property Authorised Investment Fund (Property AIF) is an open-ended investment company which is a form of authorised investment fund. Its investment portfolio comprises predominantly one or more of:

re...

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Climate change levy

Supplying taxable commodities

The levy is part of a range of measures designed to help the UK meet its legally binding commitment to reduce greenhouse gas emissions. It is chargeable on the industrial and commercial supply of taxable commodities for lighting, heating and power by consumers i...

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National Insurance

Building up your entitlement

You pay National Insurance contributions (NICs) to build up your entitlement to certain social security benefits, including the State Pension. The type and level of NIC you pay depends on how much you earn and whether you're employed or self employed. You stop pay...

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