Alphabetical Index

Fowles Spurling Cannon - can we save you money, or help you generate extra income?

SEARCH, INDEX, UPDATES, CONTENTS (HOME)

This index does not include items in newsletters or leaflets which can be found using the search.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

A (Top of page)

Accounts - We prepare management and statutory accounts.
Accounts Information Checklist Word document detailing information generally required to prepare accounts
Action Advice - see Newsletter
Additional Passenger Rate - a new tax free payment from 6 April 2002.
Addresses - Useful contacts
Asset Protection - it's not going to happen to me, because I've made all the right arrangements.
Audit - We are Registered Auditors.

B (Top of page)

Balance Sheet - Understand the figures.
Bank Reconciliation - How we treat unprocessed cheques.
Bankruptcy - Not being able to meet your personal commitments.
Basic Accounts
Becoming a Client - initial meetings are free and without obligation
Before 5 April 2003 - Actions you should consider before the end of the tax year.
Borrowing - Can you spend your own money?
BSA - see Business Software Alliance
Budgets 2000, 2001, 2002 Link to H.M. Treasury for information.
Budget 2002 - would you be wise to take notice now?
Budgeting - Let us help you avoid unpleasant surprises.
Business Acquisition - We can help you decide how to structure the deal.
Business Cars - the rules on tax relief.
Business Development - what contributes to success?
Business Disposal - Think ahead to realise your investment
Business Information - the more we know, the more we can help
Business Plan - check the compass before you start rowing.
Business Rates - are you paying too much?
Business Services - the more we know, the more we can help
Business Software Alliance - Is your software legal?
Business Succession - an alternative to selling.

C (Top of page)

Capital Accounts - Understand the figures.
Capital Gains Tax - using your Annual Exemption.
Car Fuel Benefit - changes from 5 April 2003.
Car Policy - Is a company or firms car and fuel worthwhile?
Charities - special status and advantages, but additional regulations.
Charity Trustee Self Appraisal Form - a draft checklist
Clients - The people and types of business we act for.
Client Information - the more we know, the more we can help
Community Amateur Sports Clubs - Does your CASC qualify for tax relief?
Computers - hardware can be replaced, but what about your data?
Congestion Charges - London City Centre from 17 February 2003
Consultancy - An outsiders view of your problem.
Construction Industry Scheme - contractors and subcontractors have special rules.
Consumer Credit Act - do you need a licence?
Contact us - Our address, telephone and fax numbers etc.
Contingency Plans - are you ready for an emergency?
Contract of Employment - an outline of the requirements.
Corporation Tax
Credit Reference Agencies
Crisis Management - if you know how to react, you can limit the damage.
Critical Volume Gain / Loss - see Pricing Policy

D (Top of page)

Data Protection Act - do you need to notify?
Deadlines - some important dates on the calender.
Debts - see Slow Debts
Directors Pay - What is the right salary? Can you still save on NI Costs?
Disabled Employees - additional tax exemptions.
Disclaimer - Do not act on information on this site without professional advice.
Dividend Payments - how a company can make a dividend payment.
- Dividend Waiver - how an individual can waive a dividend payment
- Interim Dividend - example resolution and minutes
- Final Dividend - example resolution, notice and minutes
Doctors - Special aspects relating to General Practitioners.
Domestic Help - Are you an employer?
Drugs - What every parent should know.

E (Top of page)

Effective Communication - What is it and are we succeeding?
Employees - our vacancies, recruitment criteria, present employees.
Employment Status - Why does it matter?
Endowment Policies - a potential tax charge.
Enhanced Capital Allowances - what qualifies as Energy Saving Plant and Machinery?
Enhanced Capital Allowances - low emission Cars qualify from 17 April 2002.
Enquiries into Tax Returns - see Self Assessment Enquiries.
Expenditure questionnaire - prepare for an Inland Revenue enquiry.
Expense payments - who incurred the liability.

F (Top of page)

Factoring - One possible source of finance and more.
Family Information - the more we know, the more we can help
Feedback - Please let us know how we can improve this site and our services to you.
Fee Protection Insurance - cover for client's tax disputes and a free advice helpline.
Fees - Charge out rates, fixed fees agreed in advance to avoid any surprise bills
Fixed Asset Schedule - Understand the figures.
FPCS - Fixed Profit Car Scheme - see Mileage Rates
Fraud - Is it likely to affect you?
Fundamental Concepts of Accounts

G (Top of page)

Gift Aid - making the most of your donations.
Gift Aid declaration - A form you may print and complete.
Giving - is it effective?
Glossary - Our jargon rephrased in other words.
Good Record Keeping - Is it cost effective?
Grants for Business and Industry Link to j4b.co.uk
Gross Profit
Guide to Accounts

H (Top of page)

Home - see Inheritance Tax Plan
Hope - Constructive words heard at a funeral.
House in Multiple Occupation - licence required by the Housing Act 2004

I (Top of page)

Ideas - Some subjects for you to think about.
Income and Expenditure Account - see Profit and Loss Account
Indemnity for Lost Share Certificate - example wording to be edited as required
Inflation Tables - 1982 to date based on RPI.
Information - Tables of rates and allowances, and facts you might find useful.
Inheritance Tax - are you doing what you can now?
Inheritance Tax Plan - take the family home out of the IHT chargeable Estate.
Inheritance Tax Trap - how to give the Exchequer £105,200 if you wish.
Inheritance Tax Calculation Request - how much would be payable on your Estate?
Inland Revenue Rates and Allowances - From the Inland Revenue web site.
Insolvency - A company not being able to pay its debts.
Interest and Other Rates - Be well informed.
Interest in Possession - It is not yours but it is!
Interest on Overdue Debts - 8% over base rate.
Intestacy - what happens if you die without a Will?
Investment Business Regulations - the Financial Services Authority restrictions.
Investment Income
Investment Policy - Your decision, but can we make some suggestions?
Investments for Children - Children have allowances too!
IR35 - Tight timetable - no problem if you work with us.
Islamic Mortgages - Ijara and Murabaha available in the UK to comply with Sharia law.

J (Top of page)

Joint Ownership - Is it what you intend?
Jo McCormack - Partner

L (Top of page)

Last Resort
Limited Companies - The basics and how do you get one?
Limited Liability Partnerships - A new business structure available since 6 April 2001.
Links - Other sites you may find of interest.
Living Abroad
Lloyds Underwriters - Names have unique tax rules and self assessment forms
Loan Repayments
Loans to Directors - see Section 419.
Location of Office
Long Term Care - Background information about funding.

M (Top of page)

Main Residence Exemption - more than one?
Marketing and Selling - Building the right perception to increase profits.
Maternity Pay
Michael Studham - Partner
Michael Studham - Motorcycling
Michael Studham - Ten-pin bowling
Mileage Rates - An outline of the Inland Revenue Authorised Mileage Rate scheme.
Mileage Rates (Fuel Only) - new advisory figures from 28 January 2002.
Mileage Record - print and complete this form.
Mileage Records - Better than an estimate.
Minimum Wage - see National Minimum Wage
Money Laundering - Regulations, reporting requirements and procedures
moving forward - what do you want to achieve?

N (Top of page)

National Minimum Wage - effective from 1 April 1999.
National Minimum Wage - Directors - when does it apply to a Limited Company Director?
Newsletters and leaflets - information to be considered in the context of individual circumstances
NIC - National Insurance Contributions - an outline.
NIC Summary - did you know sleeping partners are exempt?

O (Top of page)

Office Hours
Our Future - Our plans and crystal ball.
Our Past - A history of major changes within the firm.
Overseas Assets - Tax and other aspects of owning property and shares abroad.

P (Top of page)

P35, P11d, P46 and P60
Paperwork - image, logo, letterhead, contracts, invoices, ledgers.
Partners - who we are and our aims.
Partnership Agreements - some of the subjects they should cover.
PAYE
PAYE/NIC Investigations
Pay In Lieu Of Notice (PILON) - have you made it taxable?
Payroll - We provide a comprehensive service.
pcAnywhere - Computer communication software.
Pension Contributions - are you making the most of the tax provisions?
Pension Credits - who should claim.
People - see Partners and Employees
Personal Information - the more we know, the more we can help
Personal Service Companies - Changes from 6 April 2000.
Personal Services - the more we know, the more we can help
Pitfalls - Tax and other traps for the unwary that we might help you avoid.
Power of Attorney - A sensible precaution for everyone?
Pricing Policy - What is the effect of changing prices?
Privacy Statement - We do not disclose confidential information.
Profit and Loss (P&L) Account

R (Top of page)

RAMR - Revenue Authorised Mileage Rates - see Mileage Rates.
Record Keeping - see Good Record Keeping
Recruitment (our own) - see Employees
Recruitment - easy to make innocent mistakes.
Redundancy - an outline of the procedure.
Reducing NIC - yes it can sometimes be done.
Regulations - some of the rules small (and larger) employers and others have to comply with.
Rental Income - Withdrawal of concession B4 from April 2001? - Is your tenant Limited?
Reports
Risk Assessment - can you identify hazards and take effective action?
RPI - Retail Price Index - 1982 to date with notes on compilation.
Retirement - plan early so that you can enjoy it?

S (Top of page)

Search Warrant - would you know how to react?
Section 419
Self Assessment - meeting the deadlines, calculating and paying your tax.
Self Assessment Enquiries - The new procedure - how would you answer?
Self Assessment Tax Payments - Understanding Payments on Account.
Self Assessment Tax Charges - interest and surcharges for late payments.
Self Employed Checklist
Self Invested Personal Pensions - control your own pension investments including commercial property.
Selling and Marketing - Building the right perception to increase profits.
Services - What we do.
Share Valuations - the importance of control, the difficulty of the minority interest.
Shareholder Agreements - some of the subjects they should cover.
Shoppers' Rights - new legislation effective from 31 March 2003.
Sick Pay
Software - Our own programs and options for clients.
Slow debts - Can you and should you charge interest?
Staff - see Employees
Stakeholder Pensions - an outline of the regulations.
Start Up Advice - Initial advice on a range of subjects.
State Pension Entitlement - should you get a pension forecast?
SAP - Statutory Adoption Pay from 6 April 2003 or earlier.
Stamp Duty - not all postcodes are equal - identify disadvantaged areas correctly.
SDLT Linked Transactions - some linked transactions might not be recognised.
Statutory Maternity Pay
Statutory Money Purchase Illustrations - a significant change in presenting pension forecasts.
SPP - Statutory Paternity Pay from 6 April 2003 or earlier.
Statutory Sick Pay
Stocktake - Getting the right figure
Student Loans - Repayments started from 6 April 2000.
Sub-Postmasters - Duplicated NI Contributions?
Success - Have you got the mindset?

T (Top of page)

Taper Relief - a potential tax saving.
Tax Adjustments to Accounts
Tax Calculations - Advance warning to ensure you pay the correct amount.
Tax Compliance - Ensuring you do not fall foul of the rules.
Tax Credits - if you are eligible, you will need to claim.
Tax Investigations - Fee insurance or other measures?
Tax Planning - advising on tax implications of organising your affairs in different ways.
Tax Rates and Allowances
Tax Return Checklist - Information needed to complete a Tax Return
Teachers - What expenses can attract tax relief?
Total Account - a summary of individual Debtor or Creditor Accounts
Travel and Subsistence
Trusts
Turnover - Of course you have recorded all sales, but can you prove it?

U (Top of page)

Understanding - Our approach, to explain, to avoid jargon, and to make the complex as simple as possible.
Useful Contacts - A selection of major organisations - see addresses.

V (Top of page)

VAT - do you understand this simple tax - talk to us before your next project.
VAT Assurance Visits - Do you know what to expect?
VAT Bad Debt Relief - new rules in the 2002 Budget.
VAT Capital Goods Scheme
VAT Cars including Leased Cars - Input VAT recovery restrictions
VAT Car fuel scale charges - VAT adjustments due in respect of private use of fuel.
VAT Flat Rate Scheme - will it make a saving for you?
VAT In Mileage Allowances
VAT Partial Exemption
VAT Registration Numbers - Identify some invalid VAT numbers.
VAT Retail Schemes - Methods of calculating VAT for Retailers.
VAT Returns - Completing the form from your records.
Voluntary Disclosure - Coming clean on tax evasion.

W (Top of page)

Web Site Development - can we help you create a web site?
Wills - Why you should have a Will and review it regularly from an early age.
Working Time Regulations - the 48 hour week and paid leave entitlement..

Y (Top of page)

Your Full Potential - Are you holding back?

Disclaimer applies throughout this site.