Tel: 01824 750714

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My clients are -


    individual taxpayers, for whom I complete Self Assessment Tax Returns and provide other 

    taxation services, and


    businesses, in the form of sole traders, partnerships and limited companies.



The businesses range from start-ups to the well established, and from micro to those with turnovers in excess of £1million. Examples include:




    Agricultural suppliers


    Haulage contractors


    Shops and hairdressers


    Business parks


    Property investors and developers


    Builders and building sub-contractors


    Painters and decorators


    Consultants, including medical, property and IT


    Professional firms


    Providers or artistic and musical services


    Providers of various business services


    Riding stables


    Children's nurseries



Many clients are in the local area of Ruthin, Denbigh, Corwen and Mold and their surrounding villages. But modern technology also enables me to look after clients further afield in England and Wales, and abroad.











Tax Data 2018/19



Corporation Tax                                 19%


Value Added Tax

Standard rate                                   20%

Reduced rate                                     5%

Registration threshold                   £85,000


Capital Gains Tax

Annual exemption for individuals     £11,700

Rate for gains+income to £34,500      10%

                      and from £34,501       20%

- but rates of 18% & 28% usually apply

  for gains on residential property.

Rate for gains qualifying for

                   Entrepreneurs Relief       10%


Income Tax

Basic rate on income to £34,500         20%

Higher rate on income over £34,500    40%

Add'l rate on income over £150,000    45%

Personal allowance                        £11,850

Tax on Dividends -

  tax free on first £2,000

  then at 7.5%, 32.5% & 38.1%

    depending on above income levels.


Capital allowances

Annual investment allowance            100%

AIA expenditure limit                  £200,000

Main writing down allowance              18%


National Insurance contributions

Self employed - 

  Class 2 - self employed     £2.95 per week

             - small profits threshold     £6,205

  Class 4 on profit over £8,424             9%

            and on profit over £46,350      2%

Employees -

  Class 1 on weekly pay over £162       12%

            and on weekly pay over £892   2%

Employers -

  Class 1 on weekly pay over £162    13.8%


Employment allowance                   £3,000


Inheritance Tax

Standard threshold                     £325,000

Couples' max combined threshold £650,000

Rate of tax (on death) on excess        40%



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