Financial Update - Winter 2015

Details

A different type of campaign - HMRC's latest campaign is aimed at employers who haven't complied with the National Minimum Wage.
Owner/manager companies hit for six - The new basis of taxing dividends is particularly targeted at company owner/managers who draw profits as dividends rather than as salary to avoid paying NICs.
Capital v revenue expenditure - What is the difference and what is the right treatment when preparing accounts?
No more wear and tear - Landlords of residential property may be feeling a little hard done by.....
Property taxation reforms - The rent-a-room relief is going to increase from April next year.  Is this going to affect you?