Premier Accounts Blog

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Entertaining employees

Entertaining employees

In general, entertaining employees is an exception to the normal rule that business entertainment costs are not allowable for tax purposes. If an employer provides entertainment exclusively for

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Tax Diary March/April 2026

Tax Diary March/April 2026

1 March 2026 – Due date for Corporation Tax due for the year ended 31 May 2025.2 March 2026 – Self-Assessment tax for 2024-25 paid after this date will incur a 5% surcharge unless liabilities are

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What is a UK property business

What is a UK property business

The income generated from land or property in the UK is treated as arising from a UK property business. The underlying legislation defines this broadly to include all activities that produce rental

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What is a salaried member of an LLP

What is a salaried member of an LLP

The salaried member legislation applies to certain members of a Limited Liability Partnership (LLP) whose terms of membership are more like an employee than a partner. To be a salaried member, the

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