HORNBEAM
HIGHLIGHTS
February
2003
Hornbeam Highlights is an
information newsheet for clients and associates of Hornbeam
Accountancy Services Ltd
DEADLINES
We are pleased to say that for the 6th year running all of the self-assessment tax returns for which information had been supplied were delivered to the Inland Revenue before the 31 January 2003 deadline. This is about 99% of the 420 tax returns for which we are responsible, and much better than the national statistics.
5 April is also a deadline for many tax-payers. It is the last chance
· For those with sufficient funds to make permitted gifts out of capital or income (to avoid inheritance tax).
· For Shareholders and Property Owners to realise some Capital Gains to use their £7,700 tax free annual amount.
· For business people to get 100% first year allowances on purchases of computer equipment.
· For the self-employed or employees to make pension payments (to get back higher rate tax).
Next
tax year there will be higher National Insurance to pay and no tax relief for
child tax credits for most of our clients so tax bills will be going up,
again. We have sought to resist this in
a number of ways for our clients, for example forming about 50 limited
companies over the past year, saving about £150,000 in tax for those
clients!
However,
for 2003/4 the real bonanza is in claiming the new combined ‘Child Tax Credit
and Working Tax Credit’. This new
‘allowance will only be received by those who fill in the claim form in advance. The credit will pay out:
·
£13,780 to a working family with no more than £5,000 earned
income and two children in paid childcare.
·
£3,410 to a
working family with no more than £15,000 earned income and two children, but no
paid childcare.
·
£545 to a family earning up to £50,000 p.a. who have at
least one child (irrespective of paid childcare)
·
£2,565 to a working family with no children and less than
£8,000 income.
·
Etc. etc. etc.
In
summary, we think a great many of our clients (and their brothers, sisters, children,
mates and employees) will be able to benefit from these tax-credits. The form is about the same size and
complexity as the tax return and contains much the same information. We are therefore offering a special deal
until 30 June 2003. We will help anybody fill in a claim for
the combined ‘Child Tax Credit and Working Tax Credit’ for a fixed price of
£50. We will not charge anyone who does
not receive the credit. Please ring
01603 720424 now to make an appointment to claim your tax credits. But, if you don’t fill out the form you
will not get the credits, you cannot put this on your tax return!
Over
the past few years we have built up quite a lot of expertise in Hornbeam,
helping clients to expand their businesses by taking over other existing
businesses. Hear are some actual cases,
lightly disguised
·
Management Buy Out, the managers in their 30’s bought this
successful local business from owners in their 60’s to the benefit of both
parties. We were involved in valuing the business, drawing up and documenting
the business plan, negotiating the finance and administering the transactions.
·
Buying out a slightly larger rival. We
were involved with investigating the target business (the due diligence),
preparing the business plan, negotiating with the vendor and raising
finance. The success has surpassed our
wildest dreams.
·
- ditto -
·
Buying a small rival.
We were involved with negotiating,
documenting the deal and administering the deal, as both parties wanted the
deal done to a deadline and without the expense of lawyers!
·
- ditto -
·
Expanding a chain of retail outlets. We
have repeatedly been asked to assess the figures and prospects for a variety of
retail units. Everything from a 10 minute chat to a mini due diligence.
These acquisitions have mostly been quite small, ranging from about £10,000 to £1,000,000. However, for our clients these acquisitions have been very successful. Almost all of our most successful clients have built up their businesses by a combination of organic growth and acquisitions.
Never-the-less this is an exciting aspect of business life where it is easy to squander or lose very large sums of money. Based on our experience we have put together a seminar to set out how to carry out a successful takeover. This seminar is free of charge and starts at 5 pm so that you can get in a full days work before attending! After about 6.30 we will break for a buffet supper and most importantly your chance to ask questions in an informal setting. Fill in the reply coupon enclosed an fax or send it to Hornbeam without delay.
DISCLAIMER
Most
of the information contained in this Hornbeam
Highlights is of necessity greatly oversimplified. We are trying to bring
to your attention tax planning opportunities.
However, you should not take action based upon this leaflet without
obtaining specific professional advice.
Whether you are a client or not, if we can provide further help or advice concerning any of the matters covered here, please do not hesitate to telephone us on (01603) 720424
SUCCESSFULLY EXPANDING YOUR BUSINESS BY
ACQUISITION
A REMINDER FOR YOUR DIARY
Date 27
February 2003
At 4.45 for
5pm
At Hornbeam
House, Bidwell Road, Rackheath, Norfolk.
Agenda
4.45 Tea and
Coffee
5.00 Seminar
6.30
Buffet
Seminar Topics
Why Expand
Measuring Value
Valuing a Business
Finding a Target
Approaching A Target
Raising the Funds
Negotiations
Procedures
Lawyers
Doing a Deal
Making it Work
Paying your Accountant
Why Now is a Good Time.
Price Free
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Confirmation Slip
Yes I/we will be attending your seminar ‘SUCCESSFULLY EXPANDING YOUR BUSINESS BY ACQUISITION’ please reserve me/us a place.
I cannot
make the 27th but please let me know if you organise a seminar on a
different date.
(Indicate
which applies)
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Business- -
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Please either return this slip to Hornbeam
Accountancy Services Ltd, Bidwell Road, Rackheath, NR13 6PT or fax it to us on
01603 722392
If you prefer you can email your reply to ‘info@hornbeam-accountancy.co.uk’ or telephone
Jackie on 01603 720424