Cash basis for landlords

The default basis for landlords’ accounts Traders have been able to prepare their accounts using the cash basis since April 2013, as long as they meet certain eligibility conditions. This option was extended to landlords running unincorporated property businesses from 6 April 2017. However, while traders must elect for the cash basis, it applies by[…]

Gender pay

Gender pay gap reporting becomes law

Employers with more than 250 staff are now required by law to report gender pay gaps, following the introduction of new legislation. Employers must publish the following figures by April 2018: their median gender pay gap – difference between midpoints in the ranges of men’s and women’s pay their mean gender pay gap – difference[…]