Coping With Loneliness At Christmas

Coping With Loneliness At Christmas

As Christmas draws closer, my thoughts turn to those who experience loneliness at this festive time. During the holiday season which is associated with joy, family, and connection, many of us experience loneliness. We may not have families to celebrate with. Some of...
Northern Lights Christmas !

Northern Lights Christmas !

I have always dreamt of seeing the Northern Lights. There is something ephemeral and magical about this natural phenomenon. It is also elusive and never guaranteed. In order to see them, you need to travel to remote destinations such as Iceland or Norway in the depths...
Are Christmas Gifts Taxable?

Are Christmas Gifts Taxable?

Gifts of cash this Christmas are exempt from capital gains tax as well as chattels (tangible moveable assets) with a life of less than £50 years (like a watch) or a cheap chattel (costs not more than £6,000) e.g., a Primark scarf! With regard to inheritance tax, there...
Incorporation Relief Article

Incorporation Relief Article

This month’s free PQ Magazine is fresh off the press! It is packed with useful information for part-qualified accountants. The PQ editor, Graham Hambly  is a true people’s champion and has been speaking up on behalf of  students for decades. If anyone has...
Strong Girl Chelsea !

Strong Girl Chelsea !

I recently met Chelsea Andersen to celebrate her completing all her ACCA exams. I wanted her to feel special so was determined to mark this achievement. Chelsea had to deal with mobility issues when she was growing up so resolved to make herself stronger. When you...
Approved Mileage Allowance

Approved Mileage Allowance

HMRC Authorised Mileage Scheme (AMS) is a popular area in all the tax exams. It applies to employees who use their own cars for business travel and are then reimbursed by their employer. The rates are 45p per mile for the first 10,000 business miles and just 25p a...