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25 June

Director’s Loan Cognizance

A Director's Loan Account (DLA) is "Money taken from your company's accounts that cannot be classed as salary, dividends or legitimate expenses". In many cases, Directors are unaware that even owe money...

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18 June

What is the government backed Recovery Loan Scheme?

The Scheme is a government backed initiative set up to help UK businesses of any size access Business Loans and other kinds of finance so they can recover after the pandemic.

The new scheme...

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11 June

Bounce Back Loans - When Could Directors be Made Liable?

Since they were introduced in May of last year (2020), more than one million Bounce Back Loans have been approved, with more than £30bn of funding landing in the accounts of the UK’s small...

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04 June

VAT liability on the cost of charging Electric Vehicles

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...

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26 May

Companies: The Dangers of Informality


Articles of Association

The articles of association set out the rules according to which a company must be run...

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