If you or your organisation offer work experience, including 'placements' and internships, you need to consider whether the individual who will work for you is entitled to the national minimum wage ("NMW").  

It is your responsibility to determine whether or not the individual is a worker for NMW purposes and, if they are, whether an exemption applies to them.

Our Director of Business Development writes about Social Media and how it can benefit your business.

A Belated Happy New Year to you!  To celebrate the New Year Charlton Baker are offering a free 1 one hour consultation to all businesses in the Devizes, Pewsey, Amesbury or Salisbury areas.

Interested?  Read on...

There has been a lot of publicity recently regarding HMRC's tax investigation campaigns and the effect that this is having on the moral of small business owners. Apart from their contentious Business Record Check campaign, when HMRC investigators descend on a business to check their books and records, what else is the tax office up to? 

Are you always filing your accounts days before the filing deadline?  Are you already late in filing your accounts and not sure of the consequences?

Late Filing Penalties are issued by Companies House when accounts for limited companies are filed late.  They are due 9 months after the year-end date - so what are the Penalties?

Charlton Baker & Wansbroughs Solicitors assist Charles S Winchcombe & Son Ltd in acquiring a Funeral Directors Business in Marlborough.

We were recently advised by local accountants Charlton Baker Ltd that the tax man is about to land employers with another administrative cost. Contrary to the Government's pledges to relieve small business of red tape this seems like a further outsourcing of a HMRC problem to the private sector. 

The Regional Employer National Insurance contributions (NICs) holiday is available to new businesses for a limited period and subject to meeting certain conditions. New businesses may be able to qualify for a reduction of up to £5,000 of the employer NICs that would normally be due - for each of the first ten employees they take on. This means a potential aid to business of up to £50,000.

Fredericks Foundation was set up in 2001 by Paul Barry-Walsh, a successful entrepreneur in his own right who wanted to help others who aspire to run their own business but are unable to obtain the necessary support to do so.

As a result of the economic downturn, as well as helping the long-term unemployed, Fredericks Foundation has branched out to assist existing and start-up companies in need of finance who are unable to obtain it from their bank.

Charlton Baker have been advised that eBay traders operating on a casual basis over the Christmas period must still register with HM Revenue and Customs, regardless of whether there is any tax to pay, or risk a fine of GBP100.

HMRC confirmed that any income earned from trading online, no matter how small the amount, will result in the need to notify the commencement of a self-employment, even if the trader is under the income tax threshold.

Charlton Baker Ltd recently provided their clients with an updated list of business expenses where the VAT included either cannot be reclaimed, or the claim is restricted. A copy is reproduced below and makes for interesting reading. For instance most business readers will be aware that it is generally not possible to reclaim VAT when you buy a car for your business. We were surprised to discover that there are a number of exceptions!

You'd be surprised over the number of very simple errors employers make when completing PAYE Returns.