Questions and answers from our April 2019 newsletter, including payslips, VAT registration and inheritance tax on house sales.

Philip Hammond’s Spring Statement was overshadowed by ongoing Brexit negotiations, with even economic forecasts having a larger margin for error than usual.

Cash tips handed to an employee are not subject to tax and NICs under PAYE, so an employer does not need to keep track of them and make deductions. However, the employee must declare the income to HMRC and pay tax and NICs.

Questions and answers from our March 2019 newsletter, including capital gains tax, VAT on vehicles for business purposes and equalisation of estates.

Questions and answers from our February 2019 newsletter, including income tax, VAT registration thresholds and loans from employers.

Questions and answers from our January 2019 newsletter, including VAT returns, property ownership and inheritance tax liabilities for siblings.

Questions and answers from our December 2018 newsletter, including Annual Investment Allowance, self assessment late filing penalties and capital losses.

Questions and answers from our November 2018 newsletter, including voluntary VAT registration, IHT and gifts and the Construction Industry Scheme and wages.