Looking after companies’ tax affairs is fundamental to the overall business service we provide. We give advice on a wide range of business tax matters including:

• Employment Related Tax
• Corporation Tax

Employment Related Tax - Income Tax Earnings & Pensions Act 2003 (ITEPA 2003) Any business employing staff must comply with the United Kingdom Employment Tax Legislations to avoid unnecessary enquiries and penalties. Fortunately, help is at hand. S M O & Co have years of experience in advising employers and their directors on the following:

• Non-cash benefits in kind
• Pensions contributions
• Tax on termination payments
• Share awards /share options
• Income tax and National Insurance Contributions

Corporation Tax:

A company pays corporation tax on its trading and other taxable profits. We give advice on a wide range of business tax matters including:

• Director’s extraction of value from the company
• Business succession planning
• Sales and acquisition of businesses and business assets
• Revenue & Customs enquiries and investigations