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When renting out a property it is usual to take a deposit from the tenant to cover the cost of any damage to the property by the tenant. A deposit of this nature may be referred to as a security deposit, a damage deposit or a rental deposit. The landlord may also ask for a holding deposit in return for taking the property off the market while the necessary paperwork is undertaken. It is important than the landlord understands how this should be treated for tax purposes. Tenan

Even the best laid plans are liable to change. The 'payback and clawback rules' for VAT reflect this reality. These rules only relate to...

Today's business world is increasingly competitive. In order to survive and grow, a business needs to retain talented personnel. While benefits such as medical insurance are common in salary packages, many employers are finding that more is needed in order to attract or even retain good employees. One increasingly popular solution is the use of 'growth' shares, sometimes being used as an alternative where a company is not eligible to grant an Enterprise Management Incentive