Income Tax

 Scottish rate of income tax (SRIT) will be introduced from 6 April 2016.

How proposed changes to the patent box regime will affect SMEs and some practical considerations if a company wishes to register a patent.

Implications of living in Northern Ireland, but working in the Republic.

Tax relief for social investments.

Correspondence from readers on topical subjects.

Advantages and disadvantages of the K code number for collecting income tax under PAYE.

Review of income tax and National Insurance

Potential tax advantages of a medical benefit trust to employers and their employees. 

Two important principles of claiming input tax are considered.

New personal saving allowance. All saving income to be paid without deduction of tax at source.