Newsletter Spring 2021

• Content
• Leading Article
• Coronavirus support measures
• Employee
• Company cars - lots of changes!
• Veterans’ NIC relief
• Travel and subsistence
• Personal Service Companies
• Off-payroll working: other issues
• Is your PSC still needed?
• Business
• VAT reduced rate
• Should you be VAT registered?
• Trading losses - sole traders
• Trading losses - companies
• Capital expenditure
• Construction industry VAT