{"id":480,"date":"2021-02-23T10:13:24","date_gmt":"2021-02-23T10:13:24","guid":{"rendered":"https:\/\/website.clientdemoweb.com\/leiperandsummers\/?page_id=480"},"modified":"2021-02-23T10:43:22","modified_gmt":"2021-02-23T10:43:22","slug":"general-business-tax","status":"publish","type":"page","link":"https:\/\/website.clientdemoweb.com\/leiperandsummers\/general-business-tax\/","title":{"rendered":"General Business Tax"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_2 1_2 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><style type=\"text\/css\">@media only screen and (max-width:1024px) {.fusion-title.fusion-title-1{margin-top:0px!important;margin-bottom:15px!important;}}@media only screen and (max-width:640px) {.fusion-title.fusion-title-1{margin-top:10px!important;margin-bottom:10px!important;}}<\/style><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"margin-top:0px;margin-bottom:15px;\"><h2 class=\"title-heading-left\" style=\"margin:0;\">General Business Tax<\/h2><\/div><div class=\"fusion-separator dashed-line\" style=\"align-self: flex-start;margin-right:auto;margin-bottom:20px;width:100%;max-width:50%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"border-color:#000000;border-top-width:1px;\"><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:50% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 3.84%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 3.84%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:50% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 3.84%;margin-left : 3.84%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><style type=\"text\/css\">@media only screen and (max-width:1024px) {.fusion-title.fusion-title-2{margin-top:10px!important;margin-bottom:15px!important;}}@media only screen and (max-width:640px) {.fusion-title.fusion-title-2{margin-top:10px!important;margin-bottom:10px!important;}}<\/style><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"margin-top:10px;margin-bottom:15px;\"><h4 class=\"title-heading-left\" style=\"margin:0;\"><strong>Registration is required to access the individual helpsheets.<\/strong><\/h4><\/div><style type=\"text\/css\">@media only screen and (max-width:1024px) {.fusion-title.fusion-title-3{margin-top:10px!important;margin-bottom:15px!important;}}@media only screen and (max-width:640px) {.fusion-title.fusion-title-3{margin-top:10px!important;margin-bottom:10px!important;}}<\/style><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"margin-top:10px;margin-bottom:15px;\"><h4 class=\"title-heading-left\" style=\"margin:0;\"><a style=\"text-decoration: underline;\" href=\"#\">IR35 Personal Service Companies<\/a><\/h4><\/div><div class=\"fusion-text fusion-text-1\" style=\"transform:translate3d(0,0,0);\"><p>The importance and rules of IR35 and the Managed Service Company legislation for contractors.<\/p>\n<\/div><style type=\"text\/css\">@media only screen and (max-width:1024px) {.fusion-title.fusion-title-4{margin-top:10px!important;margin-bottom:15px!important;}}@media only screen and (max-width:640px) {.fusion-title.fusion-title-4{margin-top:10px!important;margin-bottom:10px!important;}}<\/style><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"margin-top:10px;margin-bottom:15px;\"><h4 class=\"title-heading-left\" style=\"margin:0;\"><a style=\"text-decoration: underline;\" href=\"#\">Limited Liability Partnerships (LLP)<\/a><\/h4><\/div><div class=\"fusion-text fusion-text-2\" style=\"transform:translate3d(0,0,0);\"><p>Since their introduction in 2001 they have not been used that much but we look at how they differ from normal partnerships and Limited Companies and when you may want to use one.<\/p>\n<\/div><style type=\"text\/css\">@media only screen and (max-width:1024px) {.fusion-title.fusion-title-5{margin-top:10px!important;margin-bottom:15px!important;}}@media only screen and (max-width:640px) {.fusion-title.fusion-title-5{margin-top:10px!important;margin-bottom:10px!important;}}<\/style><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"margin-top:10px;margin-bottom:15px;\"><h4 class=\"title-heading-left\" style=\"margin:0;\"><a style=\"text-decoration: underline;\" href=\"#\">Main Tax Late Filing and Payment Penalties<\/a><\/h4><\/div><div class=\"fusion-text fusion-text-3\" style=\"transform:translate3d(0,0,0);\"><p>A summary of the main tax late filing and payment penalties.<\/p>\n<\/div><style type=\"text\/css\">@media only screen and (max-width:1024px) {.fusion-title.fusion-title-6{margin-top:10px!important;margin-bottom:15px!important;}}@media only screen and (max-width:640px) {.fusion-title.fusion-title-6{margin-top:10px!important;margin-bottom:10px!important;}}<\/style><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"margin-top:10px;margin-bottom:15px;\"><h4 class=\"title-heading-left\" style=\"margin:0;\"><a style=\"text-decoration: underline;\" href=\"#\">National Insurance &#8211; Your Way Around the Maze<\/a><\/h4><\/div><div class=\"fusion-text fusion-text-4\" style=\"transform:translate3d(0,0,0);\"><p>A review of all the different types of national insurance that affect employees, employers, the self-employed and those that just pay it voluntarily.<\/p>\n<\/div><style type=\"text\/css\">@media only screen and (max-width:1024px) {.fusion-title.fusion-title-7{margin-top:10px!important;margin-bottom:15px!important;}}@media only screen and (max-width:640px) {.fusion-title.fusion-title-7{margin-top:10px!important;margin-bottom:10px!important;}}<\/style><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"margin-top:10px;margin-bottom:15px;\"><h4 class=\"title-heading-left\" style=\"margin:0;\"><a style=\"text-decoration: underline;\" href=\"#\">The Construction Industry Scheme<\/a><\/h4><\/div><div class=\"fusion-text fusion-text-5\" style=\"transform:translate3d(0,0,0);\"><p>An explanation of how the CIS scheme works for both the subcontractor and the contractor.<\/p>\n<\/div><style type=\"text\/css\">@media only screen and (max-width:1024px) {.fusion-title.fusion-title-8{margin-top:10px!important;margin-bottom:15px!important;}}@media only screen and (max-width:640px) {.fusion-title.fusion-title-8{margin-top:10px!important;margin-bottom:10px!important;}}<\/style><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"margin-top:10px;margin-bottom:15px;\"><h4 class=\"title-heading-left\" style=\"margin:0;\"><a style=\"text-decoration: underline;\" href=\"#\">The Tax Advantages of Self-Employment<\/a><\/h4><\/div><div class=\"fusion-text fusion-text-6\" style=\"transform:translate3d(0,0,0);\"><p>A summary of the main tax advantages of self-employment along with some of the key obligations.<\/p>\n<\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:100% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 1.92%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 80px;margin-top : 0px;padding-right : 0px;padding-bottom : 40px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-480","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/website.clientdemoweb.com\/leiperandsummers\/wp-json\/wp\/v2\/pages\/480","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/website.clientdemoweb.com\/leiperandsummers\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/website.clientdemoweb.com\/leiperandsummers\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/website.clientdemoweb.com\/leiperandsummers\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/website.clientdemoweb.com\/leiperandsummers\/wp-json\/wp\/v2\/comments?post=480"}],"version-history":[{"count":3,"href":"https:\/\/website.clientdemoweb.com\/leiperandsummers\/wp-json\/wp\/v2\/pages\/480\/revisions"}],"predecessor-version":[{"id":498,"href":"https:\/\/website.clientdemoweb.com\/leiperandsummers\/wp-json\/wp\/v2\/pages\/480\/revisions\/498"}],"wp:attachment":[{"href":"https:\/\/website.clientdemoweb.com\/leiperandsummers\/wp-json\/wp\/v2\/media?parent=480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}