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	<title>Catherine Bennett ACA</title>
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		<title>Tax Free Child Care Scheme</title>
		<link>http://www.catherinebennettaca.co.uk/2013/04/tax-free-child-care-scheme/</link>
		<comments>http://www.catherinebennettaca.co.uk/2013/04/tax-free-child-care-scheme/#comments</comments>
		<pubDate>Tue, 30 Apr 2013 13:24:26 +0000</pubDate>
		<dc:creator>CatherineB</dc:creator>
				<category><![CDATA[Personal Tax]]></category>

		<guid isPermaLink="false">http://www.catherinebennettaca.co.uk/?p=613</guid>
		<description><![CDATA[Employer Supported Childcare (ESC) The Childcare Vouchers scheme currently in place is due to be replaced by the tax free childcare scheme from Autumn 2015. The new scheme will eventually be worth up to £1,200 per child and so save a typical working family with two children under 12 up to £2,400 per year. Initially [...]]]></description>
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		<title>Budget 2013</title>
		<link>http://www.catherinebennettaca.co.uk/2013/03/budget-2013/</link>
		<comments>http://www.catherinebennettaca.co.uk/2013/03/budget-2013/#comments</comments>
		<pubDate>Thu, 21 Mar 2013 12:22:38 +0000</pubDate>
		<dc:creator>CatherineB</dc:creator>
				<category><![CDATA[General]]></category>

		<guid isPermaLink="false">http://www.catherinebennettaca.co.uk/?p=606</guid>
		<description><![CDATA[Main Tax Proposals Personal allowance £10,000 from April 2014 Employment allowance £2,000 per year New scheme for tax free childcare Reduction in main rate of corporation ta to 20% from 1 April 2015 Employee-shareholder contracts will be exempt from income tax and NIC for the first £2,000 of shares received Capital gains tax reinvestment relief [...]]]></description>
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		<title>Tax planning</title>
		<link>http://www.catherinebennettaca.co.uk/2013/03/tax-planning/</link>
		<comments>http://www.catherinebennettaca.co.uk/2013/03/tax-planning/#comments</comments>
		<pubDate>Wed, 20 Mar 2013 16:37:09 +0000</pubDate>
		<dc:creator>CatherineB</dc:creator>
				<category><![CDATA[Personal Tax]]></category>

		<guid isPermaLink="false">http://www.catherinebennettaca.co.uk/?p=600</guid>
		<description><![CDATA[5 April 2013 Once again we are approaching the end of the tax year. At this time of year it is important to look at the annual tax reliefs available and make sure that where possible we have utilised these as many will be lost as soon as we reach 6 April 2013. ISA Allowances [...]]]></description>
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		<title>Universal Credit</title>
		<link>http://www.catherinebennettaca.co.uk/2013/01/universal-credit/</link>
		<comments>http://www.catherinebennettaca.co.uk/2013/01/universal-credit/#comments</comments>
		<pubDate>Thu, 31 Jan 2013 13:30:14 +0000</pubDate>
		<dc:creator>CatherineB</dc:creator>
				<category><![CDATA[Personal Tax]]></category>

		<guid isPermaLink="false">http://www.catherinebennettaca.co.uk/?p=547</guid>
		<description><![CDATA[Universal credit is the new support payment for those looking for work or on a low income. It replaces: Child tax credits; Working tax credits; Income support; Housing benefit; Income-based job seeker&#8217;s allowance; Income-related employment and support allowance. It will be paid to claimants in a single monthly payment and will be calculated from the [...]]]></description>
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		<title>Finance</title>
		<link>http://www.catherinebennettaca.co.uk/2012/12/finance/</link>
		<comments>http://www.catherinebennettaca.co.uk/2012/12/finance/#comments</comments>
		<pubDate>Mon, 31 Dec 2012 10:56:30 +0000</pubDate>
		<dc:creator>CatherineB</dc:creator>
				<category><![CDATA[Business Finance]]></category>
		<category><![CDATA[Start ups]]></category>

		<guid isPermaLink="false">http://www.catherinebennettaca.co.uk/?p=539</guid>
		<description><![CDATA[There are numerous sources of finance available but actually securing it and ensuring it is the right source of finance can be a major challenge. The following aims to provide an overview of some of the sources and some of the considerations when raising finance. The Business Plan Preparing a solid business plan is the [...]]]></description>
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		<title>Child Benefit</title>
		<link>http://www.catherinebennettaca.co.uk/2012/11/child-benefit/</link>
		<comments>http://www.catherinebennettaca.co.uk/2012/11/child-benefit/#comments</comments>
		<pubDate>Fri, 30 Nov 2012 13:02:58 +0000</pubDate>
		<dc:creator>CatherineB</dc:creator>
				<category><![CDATA[Personal Tax]]></category>

		<guid isPermaLink="false">http://www.catherinebennettaca.co.uk/?p=533</guid>
		<description><![CDATA[Child benefit is being withdrawn through an income tax charge in households where someone has an income of over £50,000 per year. If this income is between £50,000 and £60,000 the income charge will apply gradually and only where the income exceeds £60,000 will child benefit be withdrawn completely. The change takes effect from 7 [...]]]></description>
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		<title>Additional rate tax planning</title>
		<link>http://www.catherinebennettaca.co.uk/2012/10/additional-rate-tax-planning/</link>
		<comments>http://www.catherinebennettaca.co.uk/2012/10/additional-rate-tax-planning/#comments</comments>
		<pubDate>Mon, 08 Oct 2012 12:34:58 +0000</pubDate>
		<dc:creator>CatherineB</dc:creator>
				<category><![CDATA[Personal Tax]]></category>

		<guid isPermaLink="false">http://www.catherinebennettaca.co.uk/?p=525</guid>
		<description><![CDATA[Additional rate tax payers Individuals with income above £150,000 are subject to additional rate tax at 50%. Although it may seem a fortunate position to be in, giving half your earnings to the tax man is not pleasant. However, after 5 April 2013 this tax rate is being reduced to 45%. Therefore there are opportunities [...]]]></description>
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		<title>Taxable vs Accounting Profit</title>
		<link>http://www.catherinebennettaca.co.uk/2012/09/taxable-vs-accounting-profit/</link>
		<comments>http://www.catherinebennettaca.co.uk/2012/09/taxable-vs-accounting-profit/#comments</comments>
		<pubDate>Wed, 26 Sep 2012 15:09:45 +0000</pubDate>
		<dc:creator>CatherineB</dc:creator>
				<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[Personal Tax]]></category>

		<guid isPermaLink="false">http://www.catherinebennettaca.co.uk/?p=510</guid>
		<description><![CDATA[Tax computation Have you ever wandered what adjustments your accountant makes and why? The net profit in the accounts is only the starting point for the calculation of taxable profits, the accountant will make adjustments for the following: Expenses charged in accounts not allowable for tax e.g. depreciation Income not in accounts but taxable e.g. [...]]]></description>
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		<title>Benefits</title>
		<link>http://www.catherinebennettaca.co.uk/2012/08/benefits/</link>
		<comments>http://www.catherinebennettaca.co.uk/2012/08/benefits/#comments</comments>
		<pubDate>Tue, 14 Aug 2012 15:40:02 +0000</pubDate>
		<dc:creator>CatherineB</dc:creator>
				<category><![CDATA[Payroll]]></category>
		<category><![CDATA[Personal Tax]]></category>

		<guid isPermaLink="false">http://www.catherinebennettaca.co.uk/?p=499</guid>
		<description><![CDATA[Benefits in Kind Definition: Employee benefits and benefits in kind (also called fringe benefits or perks) are various non-wage compensations provided to employees in addition to their normal wages or salaries. The term is used by H M Revenue and Customs (HMRC) to refer to non cash payments to employees such as the use of [...]]]></description>
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		<title>Pensions</title>
		<link>http://www.catherinebennettaca.co.uk/2012/07/pensions/</link>
		<comments>http://www.catherinebennettaca.co.uk/2012/07/pensions/#comments</comments>
		<pubDate>Tue, 31 Jul 2012 19:31:10 +0000</pubDate>
		<dc:creator>CatherineB</dc:creator>
				<category><![CDATA[General]]></category>
		<category><![CDATA[Payroll]]></category>

		<guid isPermaLink="false">http://www.catherinebennettaca.co.uk/?p=494</guid>
		<description><![CDATA[Pensions for employees From October 2012 and 2017 all employers will need to have a registered pension scheme into which they will auto enrol all eligible staff into and will also have to pay contributions into it. Employees If you have employees: not already in a qualifying scheme are aged 22 or more are under State [...]]]></description>
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