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Calculating tax relief when acquiring an asset
How tax relief can work in different ways when borrowing or leasing to acquire an asset.
Tax relief for buying or leasing assets
Information on the tax reliefs available when buying or leasing assets, and the rules for VAT.
Assessing your cash needs: creditors and debtors
Debtor days ratios and creditor days ratios estimate how long you take to pay debts and customers take to pay you.
Assessing your cash needs: assets and liabilities
Gearing ratios, working capital ratios and quick ratios are useful tools to compare assets and liabilities.
Avoid the problems of overtrading: assets
How to solve cashflow shortfalls and bring new money into the business in a variety of ways.
Avoid the problems of overtrading: debts
Debt factoring, prompt payment discounts and regulating cashflow help reduce the risk of overtrading.
Matching sales and production cycles
Ensuring a closer match between sales and production cycles can help avoid overtrading.
What is overtrading?
How insufficient finance and resources to sustain a business’s level of trading can lead to overtrading.
Example of overtrading
A case study of a situation of overtrading and the potential disaster it causes.
Avoid the problems of overtrading
How expanding businesses can match production and order cycles using gearing, working capital or quick ratio tests.
Borrow money for capital investment from pension schemes
How small self-administered pension schemes allow a business to borrow money with certain restrictions.
Claim loan interest against tax
If you deduct loan interest from your profits you can reduce your business tax bill.
How to set up an account to defer duty payments when you import goods
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Direct movement of goods from Northern Ireland to Great Britain
Find out more about moving goods directly from NI to GB.
Venture capital
How the venture capital investment model applies to small and medium-sized businesses seeking funding.
Indirect movements of goods from Northern Ireland to Great Britain via Ireland
Find out more about moving goods indirectly from NI to GB via Ireland.
Using a venture capital scheme to raise money
How venture capital schemes work, who can apply and what tax reliefs are available for investors.
Who can apply for a venture capital scheme?
Eligibility criteria businesses must meet to qualify for a venture capital scheme.
Taxes, duty and legal considerations when exporting to Norway
Find out about the numerous things you need to consider before you start exporting to Norway.
Advantages and challenges of exporting to Norway
Be aware of the advantages and challenges of doing business in Norway.