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Companies: The Dangers of Informality

Companies: The Dangers of Informality

Articles of Association The articles of association set out the rules according to which a company must be run and administered. The articles of association form a contract of membership between the company and shareholders. They regulate a variety of  matters such as...
Capital Allowances & theSuper-Deduction

Capital Allowances & theSuper-Deduction

HMRC has issued Revenue and Customs Brief 7 (2021) to explain its policy concerning the VAT treatment on the cost of charging of electric vehicles when using charging points situated in various public places Recovering input tax for charging electric vehicles...