09.b - tax allowances - taxfax_blick rothenberg_march2012
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TAXFAX2012/2013
www.blickrothenberg.com
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TAXFAX2012/2013 Click to view
Allowances and Reliefs 3
Individuals - Income Tax Rates 4
National Insurance Contributions 4Capital Gains Tax 5
Inheritance Tax 6
Trusts - Income Tax Rates 7
Corporation Tax 7
Capital Allowances 8
VAT 9
Stamp Duty and Stamp Duty Land Tax 10
Benets in Kind 11
Tax Free Mileage Rates 12
Employee Share Incentives 12
Pension Contribution Reliefs 13Tax Saving Investments 13
Individual Savings Accounts 14
Tax Calendar 15
Your Key Contacts 18
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2012/2013 2011/2012
Personal allowance
under 65 8,105 7,47565-74 10,500 9,940
75 and over 10,660 10,090
Married couples/civil partners allowance (relief at 10%)
age 75 and over 7,705 7,295
minimum amount 2,960 2,800
Age allowances reduced by 1/2 of income over 25,400 24,000
(to a minimum equal to the personal allowancefor those under 65)
Income limited for personal allowance 100,000 100,000
(personal allowance reduced by 1/2 of income over limit)
Blind person's allowance 2,100 1,980
Rent-a-room relief - maximum 4,250 4,250
Maximum 'golden handshake' 30,000 30,000
Charitable giving
Gift Donor receives Charity receives
from HMRC
Cash (under Gift Aid) 20/80th higher rate relief 20/80th of cash donation
(40% tax payer)
30/80th higher rate relief
(50% tax payer)
Payroll giving 100% income tax relief nil
Quoted securities/property 100% income tax relief nil
exemption from CGT
ALLOWANCES AND RELIEFS
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INDIVIDUALS - INCOME TAX RATES 2012/2013 (2011/2012)
Dividends* Savings Other
1 - 34,370 10% 20%** 20%
(1 - 35,000) (10%) (20%) (20%)
34,371 - 150,000 32.5% 40% 40%
(35,001 - 150,000) (32.5%) (40%) (40%)
Over 150,000 42.5% 50% 50%
(Over 150,000) (42.5%) (50%) (50%)
* dividends are increased by a non-repayable tax credit of 1/9th. This includes
non UK companies of which taxpayers own less than 10%
** 10% up to 2,710 (2,560). If an individuals taxable non-savings income isabove this limit, the 10% rate does not apply
Dividends are treated as the top slice of total income, savings as the next slice and
other income as the lowest slice
NATIONAL INSURANCE CONTRIBUTIONS (NIC) 2012/2013 (2011/2012)
Class 1 employee 2012/2013 2011/2012Total weekly earnings
up to 146 (139) nil nil
146 to 817 (139 to 817) 12%* 12%*
over 817 (817) on excess 2% 2%
* contracted out rate is 10.6% (10.4%)
Employer
up to 144 (136) nil nil
over 144 (136) 13.8%** 13.8%**
** for money purchase schemes for earnings from 146 to 817 (139 to 817)
contracted out rate (abolished from 6 April 2012) is N/A (12.4%) and for salary
related schemes 10.4% (10.1%)
Class 1A employer 13.8% (13.8%) on taxable benefits
Class 2 self employed 2.65 pw if earning over 5,595 p.a.
(2.50 pw 5,315 p.a.)
Class 3 voluntary 13.25 pw (12.60 pw)Class 4 self employed 9% on profits between 7,605 and 42,475
(9% on profits between 7,225 and 42,475
and further 2% on profits above 42,475
(2% on profits above 42,475)
NIC Class 2 Registration
Within 3 months from self employment start
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CAPITAL GAINS TAX (CGT) 2012/2013 (2011/2012)
Rates 2012/2013 2011/2012
Individuals- Where total income and taxable gains after all
allowable deductions (including personal
allowance)
are below 34,370 (35,000) 18% 18%
are above 34,370 (35,000) 28% 28%
Trusts where settlor/settlor's minor child/
spouse/civil partner retains interest As settlor's gain As settlor's gain
Other trusts and personal representatives 28% 28%
Trusts for the vulnerable
(subject to election) As beneficiary's gain As beneficiary's gain
Married couples/civil partnerships (unless permanently separated)
Transfers between spouses/civil partners - recipient is deemed to acquire the asset
at 31 March 1982 and at the value at that date or, if acquired later, at the date of
and cost of acquisition
Exemptions
Individuals 10,600 10,600
Trusts 5,300 5,300
Exempt assets include main home, cars and chattels worth less than 6,000
Foreign currency transactions post 5 April 2012
Chattels worth more than 6,000: alternative charge on 5/3 excess over 6,000
Entrepreneurs relief
Lifetime limit 10,000,000 10,000,000
Reduction in taxable gain (effective tax rate 10%) 4/9 4/9
Available on material disposals of:
Shares in a trading company (or holding company of a trading group) if an
individual holds at least 5% ordinary share capital and voting rights throughout
period of ownership, and is an officer or employee for at least 12 months
All or part of a trading business the individual carries on alone or in partnership,
for at least 12 months Assets of the individuals or partnerships trading business following cessation
and used for over 12 months
Assets owned by the individual and used by the connected trading partnership
or personal trading company (or group) for over 12 months
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INHERITANCE TAX (IHT)
Death rate 2012/2013 2011/2012
0% individuals 1-325,000 1-325,000
40% individuals over 325,000 over 325,000(from 6 April 2012 36% if a minimum of
10% of the estate is gifted to charity)
On the second death of a married couple/civil partner any unused nil rate band
available on the first death is available to be utilised
The IHT threshold of 325,000 has been frozen until 05/04/15
Lifetime gifts
to an individual are initially not chargeable to tax to trusts established after 22/03/06 are taxable at 1/2 death rates
Death within 7 years of gift - tax at death rates payable, reduced as follows and
credit given for any tax paid on lifetime gift:
Years 0-3 3-4 4-5 5-6 6-7
Reduction in tax 0% 20% 40% 60% 80%
Trusts established after 22/03/06, accumulation and maintenance trusts from 6 April
2008, and all discretionary trusts are subject to a charge of 6% on assets in excess
of nil rate band at each tenth anniversary of creation of the trust and pro rata on exit
at any other time. Certain trusts established on death are not liable to these charges
Main exemptions
Spouse/civil partner - both UK domiciled (or transferor non domiciled) unlimited
Non domiciled spouse/civil partner - UK domiciled transferor 55,000
Annual gifts per donor 3,000
Small gifts per donee not exceeding 250
Marriage/civil partnership gifts by - parent 5,000
- other 'relative' 2,500- other 1,000
Regular gifts out of surplus income unlimited
Charities including EU, Norway and Iceland charities,
and political parties in the UK unlimited
Trusts for the vulnerable unlimited
Business and agricultural relief
Relief for agricultural property and woodland retrospectively extended to the
European Economic Area from 22/04/09 subject to six year time limit for reclaimsof overpaid tax
Interest held for more than 2 years in a business, farm or shares in qualifying
unlisted companies and let farmland held for more than 7 years - 100%
Assets used by qualifying company or business, or controlling holding in listed
company - 50%
Payment date
6 months after death/chargeable transfer, or for lifetime gifts made 06/04 to 30/09,
due 30/04 in the following year
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Dividends Other
Interest in possession trusts and up to 10% 20%
1,000 for discretionary & accumulation andmaintenance trusts
On income for non interest in possession trusts 42.5% 50%
over 1,000
Trusts where settlor or spouse/civil partner retains interest taxed as settlor's income
Trusts for the vulnerable - subject to election taxed as beneficiary's income
TRUSTS - INCOME TAX RATES
Year to 31 March
2013 2012
Full rate* 24% 26%
Intermediate rate (profits 300,000 to 1.5m) 25% 27.5%
Small company rate (profits to 300,000) 20% 20%
* the full rate of UK corporate tax is subsequently due to decrease by 1% each
year until 01/04/14 when it will be 22%
Companies chargeable gains included in profits chargeable to corporation tax
and indexation relief continues to apply
Large companies are entitled to a tax deduction equivalent to 130% of theiractual expenditure on qualifying R&D. Other businesses 200% (increasing to
225% with effect from 01/04/12)
CORPORATION TAX 2012/2013
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CAPITAL ALLOWANCES 2012/2013 (2011/2012)
Plant and machinery - 18% (reducing balance)
If working life of 25 years or more - 8% (reducing balance)
Fixtures integral to buildings - 8% (reducing balance)Annual investment allowance 100% up to 25,000 (100,000) per annum
(excluding cars)
100% for: restoring flats over pre-1980 shops; designated energy saving
plant and machinery; scientific research; plant and machinery in designated
enterprise zones; energy efficient technologies and low emission cars; renovation
of business premises in disadvantaged areas; natural gas; biogas; hydrogen
refuelling equipment and new zero emission goods vehicles
Acquisition of intangibles (goodwill, intellectual property, etc.) allowances in linewith accounting depreciation (min 5% p.a.)
New cars (other than low emission cars); where car is acquired on or after
01/04/09 (for the purpose of corporation tax) and on or after 06/04/09 (for the
purpose of income tax)
- Up to 160g of CO2/km: 20% reducing balance
- Above 160g of CO2/km: 10% reducing balance
For leased cars with CO2 emissions above 160g/km; where the lease is entered
into on or after 01/04/09 or 06/04/09 respectively for corporation tax or incometax; 15% of lease charges are disallowed
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VAT 2012/2013
Standard rate 20%
Reduced rate 5%
VAT thresholdsIf annual turnover less than:
77,000 from 01/04/12 - registration not necessary
75,000 from 01/04/12 - deregistration possible
1,350,000 - eligible to use Cash Accounting scheme
1,350,000 - eligible to use Annual Accounting scheme
150,000 - eligible to use Flat Rate scheme
Car fuel scales (where private fuel provided) from 01/05/12
Bands based on CO2 emissionsVAT inclusive charge for 3 month period between 166 and 583
The full table can be viewed on our website: www.blickrothenberg.com/services/VAT
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STAMP DUTY AND STAMP DUTY LAND TAX 2012/2013
Exempt: All assets other than land and property, shares and interests in
partnerships
Shares and securities: 0% up to 1,000
0.5% above 1,000
Special share arrangements: 1.5%
Rate Residential Non-residential
0% Up to 125,000 Up to 150,000
1% 125,001 to 250,000 150,001 to 250,000
3% 250,001 to 500,000 250,001 to 500,000
4% 500,001 to 1,000,000 Over 500,000
5% 1,000,001 to 2,000,000 N/A
7% Over 2,000,000 N/A
Band rates have previously differed for residential land and property within
disadvantaged areas
A 15% rate applies when a residential property costing more than 2,000,000 isacquired by certain non-natural persons
From 01/10/07 to 30/09/12 no charge on zero rated carbon emission homes up to
500,000. Above 500,000 the charge will be reduced by 15,000
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General rule
Amount assessable is cost (including VAT) to employer
Exemptions Employee relocation expenses up to 8,000
Incidental expenses of business trips per night up to 5 in the UK / 10 outside
the UK
Staff parties not exceeding 150 per employee p.a.
One mobile phone per employee
Benefit of occupying overseas holiday home owned by single purpose company
Loans
Less than 5,001: no benefit Over 5,000: taxable on deemed interest at 'official rate'
Special rules apply for some foreign currency loans
Living accommodation
Greater of rateable value or rent and, if after 22/04/09, premium for lease of 10
years or less paid by employer
For accommodation where cost to employer was over 75,000, rateable value
plus 'official rate' on excess of cost to employer over 75,000
'Official rate' 4% from 06/04/10
Private use of company car: scale benefits*
Benefit based on 15% to 35% of list price, dependent on CO2emissions
Supplement of 3% for most diesel cars, subject to a maximum charge of 35%
Electric cars 0% charge from 06/04/10 for 5 years
No adjustment for business mileage or additional cars
Cars without an approved figure of CO2emissions will be taxed according to their
engine size Special rules apply to LPG and dual fuel cars, cars over 15 years old at
the end of the tax year and to the value of accessories
Car fuel benefit
The fuel benefit is a percentage of 20,000 (18,800). The percentage is the same
as used for the company car benefit
Private use of company vans
Vans available for private use: taxable benefit = 3,000 (3,000). Further charge of
550 (550) for private use of fuel*The full table can be viewed on our website:
www.blickrothenberg.com/services/Personal-Tax
BENEFITS IN KIND 2012/2013 (2011/2012)
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TAX FREE MILEAGE RATES 2012/2013 (2011/2012)
Employee's own car Rate per mile
Annual business mileage up to 10,000 miles 45p
(45p 2011/2012)Each additional mile over 10,000 miles 25p
EMPLOYEE SHARE INCENTIVES 2012/13 (2011/12)
Share incentive plan - up to 3,000 of free shares p.a. plus further 2 shares for
each share bought by employee (maximum free shares 6,000 p.a.). Open to allemployees on similar terms. No tax or NI charges on grant or exercise if retained in
plan 5 years. Increase in value after withdrawal from plan charged to CGT
Enterprise management incentives - currently 120,000 since 6 April 2008
(previously 100,000) of share options offered per employee, to be increased to
250,000. Currently the maximum is 3m per company. No tax or NI on grant or
exercise unless granted at undervalue. Increase in value on disposal chargeable to
CGT
Consultation has been announced prior to the introduction in Finance Bill 2013 for
shares acquired via EMI options to benefit from Entrepreneurs Relief
Other approved share incentive schemes also exist
Unapproved share option schemes - no limit, full discretion over qualifying
employees. No tax or NI on grant of options lasting 10 years or less. Income tax
charge on value when exercised plus (in certain circumstances) NI charge on exercise
of options
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Maximum contributions 100% of earnings subject to a limit of 50,000 (50,000)
when aggregated with employer pension contributions
To the extent that less than 50,000 was paid in 2009/10, 2010/11 and/or 2011/12
the unused allowance from these 3 years can be carried forward and used in
2012/13
Up to 3,600 p.a. gross can be paid into pensions irrespective of earnings to age
75
Subject to any registration of protected pension funds, aggregate retirement
benefits in excess of the Lifetime Allowance of 1.5 million (1.8 million) may be
subject to the Lifetime Allowance Charge of 55% of the surplus benefit
PENSION CONTRIBUTION RELIEFS 2012/2013 (2011/2012)
Subscriptions for shares in qualifying Enterprise Investment Schemes (EIS)
companies and Venture Capital Trust (VCT) companies:
Income tax relief: investment up to 1,000,000 (500,000) in shares in EIS com-
panies qualify for income tax relief at 30% (30%) if qualifying criteria met for 3
years. The investment can be carried back to give relief in the prior year
Income tax relief on investment of up to 200,000 on VCT companies qualify for
income tax relief at 30% if qualifying criteria met for 5 years
Capital gains exemption: gains on disposals of EIS, VCT and SEIS (see below)
shares are exempt from tax if qualifying criteria met for 3 years
CGT deferral: gains on other assets may be deferred (and reinstated on the
subsequent disposal of the EIS/VCT shares) if reinvested into qualifying EIS
companies or, if before 06/04/2004, a maximum of 100,000 p.a. into VCT
shares
Seed Enterprise Investment Scheme (SEIS): introduced from 6 April 2012 up to100,000 can be invested in to qualifying companies and obtain 50% tax relief
provided the investor has less than 30% stake in the company. Gains realised on
the disposals of assets in 2012/13 which are invested through SEIS in the same
year will be exempt from CGT
TAX SAVING INVESTMENTS 2012/2013 (2011/2012)
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For individuals aged 18 or over
With effect from 06/04/2012 the annual ISA allowance is increased to 11,280
(10,680). Up to 5,640 (5,340) of the allowance can be saved in cash with oneISA provider. The remainder of 5,640 (5,340) can be invested in stocks and
shares with either the same or a different ISA provider
Individuals aged 16/17 (Junior ISA also available)
Cash ISA only; maximum investment 5,640 (5,340)
Junior ISAs are now available for children who are under 18, who live in the UK, and
are not entitled to a Child Trust Fund. The annual amount that can be paid into a
Junior ISA each tax year is 3,600. Your child can have both a cash and a stocksand shares Junior ISA, but the maximum amount invested each tax year is 3,600
(eg 1,000 into a cash Junior ISA and 2,600 into a stocks and shares Junior ISA)
INDIVIDUAL SAVINGS ACCOUNTS (ISAs) 2012/2013 (2011/2012)
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TAX CALENDAR 2012/2013
June 2012
July 2012
Tuesday 19th
PAYE/NIC due for month to 5/06/2012Saturday 30th
VAT reclaim deadline for submission of all claims to European VAT authorities
Friday 6th
Deadline for forms P11D and P9D to be submitted to HM Revenue & Customs
(HMRC) and copies to be issued to employees concerned
Friday 6th
Deadline for employers to report share incentives (Form 42)Saturday14th
Payment of any tax due in respect of CT61 for quarter to 30 June 2012. Company
CT61 return for the quarter to 30 June due
Thursday19th
PAYE/NIC due for month to 5/07/2012
Also, Class 1A NIC due in respect of the year 2011/2012
May 2012
Tuesday 1st
10 daily penalties start for late submission of 2010/11 tax returns for up to 90 days
Wednesday 2nd
Deadline for submitting P46 (car) for employees who had relevant car changes during
the quarter to 5 April 2012
Saturday 19th
Deadline for employers year end PAYE returns (P35, P14, P60) to be submitted
Saturday 19th
PAYE/NIC due for month 5/05/2012
Thursday 31st
Deadline for copies of forms P60 to be issued to employees
April 2012
Thursday 5th
End of 2011/2012 tax year
Friday 6th
Beginning of 2012/13 tax year
Saturday 14th
Payment of any tax due in respect of CT61 for quarter to 31 March 2012. Company
CT61 return for the quarter to 31 March due
Thursday 19th
PAYE/NIC due for month to 5/04/2012 (interest will run on any unpaid PAYE/NIC for
the tax year 2011/2012)
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September 2012
August 2012
Wednesday 1st
Deadline for submitting P46 (car) for employees who had relevant car changes during
the quarter to 5 July 2012
Sunday19th
PAYE/NIC due for month to 5/08/2012
Wednesday 19th
PAYE/NIC due for month to 5/09/2012
October 2012
Friday 5th
Deadline for notifying HMRC of new sources of taxable income or gains if no tax
return has been issued
Sunday 14th
Payment of any tax due in respect of CT61 for quarter to 30 September 2012
Company CT61 return for the quarter to 30 September due
Friday 19th
PAYE/NIC due for month to 5/10/2012
Wednesday 31st
Deadline for submitting your 2011/2012 Self Assessment return by post and if you
require HMRC to compute your tax liability and/or if tax underpaid is to be collected
by adjustment to your PAYE code (for underpayments up to 3,000 only)
November 2012
Thursday 1stDeadline for submitting P46 (car) for employees who had relevant car changes during
the quarter to 5 October 2012
Monday 19th
PAYE/NIC due for month to 5/11/2012
Friday 30th
Deadline for submission of all relevant documentation to BRAL VAT (non EU traders)
December 2012
Wednesday 19th
PAYE/NIC due for month to 5/12/2012
July 2012
Tuesday 31st
Second payment on account of Income Tax for 2011/2012 tax year dueSecond 5% penalty surcharge on any 2010/2011 outstanding tax due on 31 January
2012 still remaining unpaid
Second 100 penalty if 2010/2011 tax return due on 31 January 2012 still
outstanding
Tuesday 31st
Class 2 National Insurance payment date where not paid by direct debit
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BLICK ROTHENBERG COMPANIES
o u t s o u r c e d b u s i n e s s s o l u t i o n s
Outsourced accounting for UK owner
managed businesses and overseas
companies setting up in the UK
www.bral.com
Centralised accounting and
administrative support for businesses
across international operations
www.fluencysolutions.com
February 2013
Saturday 2nd
Deadline for submitting P46 (car) for employees who had relevant car changes during
the quarter to 5 January 2013
Tuesday 19th
PAYE/NIC due for month to 5/02/2013
Thursday 28th5% penalty surcharge on any 2011/2012 outstanding tax due on 31 January 2013
still remaining unpaid
March 2013
Tuesday 19th
PAYE/NIC due for the month to 5/03/2013
To be conrmed
Budget day
April 2013
Friday 5th
End of 2012/2013 tax year
Saturday 6th
Beginning of 2013/2014 tax year
Monday 14th
Payment of any tax due in respect of CT61 for the quarter to 31 December 2012Saturday 19th
PAYE/NIC due for the month to 5/01/2013
Thursday 31st
Deadline for submitting 2011/2012 Self Assessment return on line
(100 penalty if your return is late)
Thursday 31st
Balance of 2011/2012 Income Tax and Capital Gains Tax due, plus rst payment on
account for 2012/2013 tax year (interest will run on any payment due and not paid)
Class 2 National Insurance payment date where not paid by direct debit
January 2013
TAX CALENDAR 2012/13
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This TaxFax has been prepared for clients and contacts of Blick Rothenberg. We take every care
to ensure the information given is correct, but it should not be taken as sufficient for making
decisions. For specific advice, please contact us. Blick Rothenberg is authorised and regulated by
Angela Beech
Partner
020 7544 8991angela.beech
@blickrothenberg.com
Mark Abbs
Partner
020 7544 8744
mark.abbs
@blickrothenberg.com
Tim Shaw
Partner
020 7544 8983
tim.shaw
@blickrothenberg.com
Leo Joyce
Director - Trust
020 7544 8863
leo.joyce
@blickrothenberg.com
Nilesh Shah
Partner
020 7544 8866
nilesh.shah
@blickrothenberg.com
Toby RylandPartner
020 7544 8815
toby.ryland
@blickrothenberg.com
Frank Nash
Partner
020 7544 8930
frank.nash
@blickrothenberg.com
Mike ScoltockPartner
020 7544 8855
mike.scoltock
@blickrothenberg.com
David Rothenberg
Consultant
020 7544 8844
david.rothenberg
@blickrothenberg.com
Alan Pearce
VAT Partner
020 7544 8884
alan.pearce
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