The highlights of the 2014 budget….

Another budget – what fun! Actually, it wasn’t that exciting which was a bit disappointing.  We may be in the interesting situation of the Autumn statement having more va va voom than this budget (because of the election cycle). So for your entertainment,...

Director loan accounts

It’s late at night and I’m feeling in a particularly technical mood. Subject for tonight – director loan accounts! A director of a company will usually pay him/herself a salary.  If the director also owns the business he/she is likely to pay a...

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Russell Smith

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