It's hard to believe that it's only 6 weeks until Christmas.

If you'd like to show your staff how much you appreciate their hard work, but aren't sure what it might cost you and the tax implications, read on.....

As accountants looking after owner-managed SMEs needing to make a step change in their growth, we are often asked how they should do this. A common solution is to recruit a good senior person to help the owner grow the business further.

However, it's difficult to attract the right calibre person with the budget you have available, so let the tax system help you.....

Public opinion has played a strong role in the Chancellor's statement today and perhaps his announcements made at the Commons film set today can be summarised into the Good, the Bad and the Ugly.

The Good - Property Owners, Savers

At last the stamp duty system has been modernised, so it doesn't distort the property market with a more logical % being charged in each band rather than on the whole property price.

1. Children (and adults) come to your door demanding treats.

OK, I agree that HMRC does the same for cash and more of it, but at least there there are some rules in place as to what they can take and when.

There's no limit to the number of sweets which have to be handed out, and only sweets or chocolate are the acceptable currency. Don't try fruit which I did one year.....it didn't end well.