Education Matters – March 2025
Welcome to the latest edition of Education Matters, our newsletter written specifically for the education sector. Please get in touch if you would like to discuss any of the articles in more detail.
READ MORETax efficient planning for 2024/25
Start planning for the 2024/25 tax year now and get the best out of your money. It is always a good idea to review tax planning opportunities to ensure you are maximising allowances and your planning is in line with current legislation. Read our guide for a brief reminder of the key points that should…
READ MOREGuide to Audio-Visual Expenditure Credit (AVEC)
The government announced in the Spring Budget 2023 that the creative industry tax relief regimes then applying to films, high-end TV programmes, children’s TV programmes and animations, would all be replaced with a single Audio-Visual Expenditure Credit (AVEC). This article intends to give a brief introduction to the operation of the AVEC. The AVEC operates…
READ MOREGuide to Video Games Expenditure Credit (VGEC)
The government announced in the Spring Budget 2023 that the existing Video Games Tax Relief would be replaced with a Video Games Expenditure Credit (VGEC). This article intends to give a brief introduction to the operation of the VGEC. The VGEC operates in a similar way to the research and development expenditure credit (RDEC), providing…
READ MOREFamily business bulletin | June 2024
How to grow a successful family business that is future-proofed for sustained growth In our latest Family Business Bulletin, we explore a range of topics that have been on the minds of many of our clients recently. Those involved in family businesses know that there are many and varied issues, and opportunities, to navigate as…
READ MOREAcademies Plus – April 2024
Welcome to our latest edition of Academies Plus (A+), Moore Kingston Smith’s newsletter specifically created for academies and multi-academy trusts. Please get in touch if you would like to discuss any of the articles in more detail.
READ MORE税务 手册 24/25
本税务手册依据政府文件编写。在成为法律条文之前，具体规定可能发生变化。版权所有，2024年3月6日。在根据本文件所载信息做出决定之前，请咨询您的Moore Kingston Smith联系人。
READ MOREFamily business bulletin | March 2024
Welcome to our March 2024 edition With 2024 in full swing and the recent announcements from the Budget, there is plenty for family businesses to contemplate. Our latest Family Business Bulletin includes insights on the Spring Budget 2024 and what this means in a practical sense from both a business and personal point of view. …
READ MORERemembering Mike Scoltock
Moore Kingston Smith is deeply saddened by the loss of our partner, colleague and friend, Mike Scoltock, who passed away peacefully on Thursday 21 March. A JustGiving page has been set up for donations to SASH, the charity for the East Surrey Hospital, who supported Mike and his family for five years. Mike has been…
READ MOREVAT and partial exemption
The VAT that a business incurs on its purchases and overheads is called “input tax”. For businesses that make only taxable supplies (either standard-rated, reduced-rated or zero-rated), this input tax (with the exception of the VAT incurred on certain specifically excluded items such as business entertaining) is fully recoverable. A VAT registered business that makes exempt…
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