Lambert Roper & Horsfield Limited Accountants Calderdale, Huddersfield
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Most businesses are very good at providing the products and services that their customers need – but running a business involves much more than that.

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Private Clients

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Welcome to Lambert Roper & Horsfield Limited Accountants in Calderdale

Updated LRH Response to Coronavirus

Following the government’s Plan B advice issued on 8th December in respect of working from home if you can from Monday 13th December 2021, at LRH some of the team will be working from home while the others will continue to work in the office.

We will endeavour to continue providing all our clients with full support in what is a challenging time for UK businesses.

In order to achieve this we will require the cooperation of our clients in certain areas.

Telephone and email communications

The plans we have put in place should allow us to divert calls to employees at home and they will have full access to emails.

There may be some instances where routing of phone calls does not go to plan.  If this is the case please be patient with us and if the person you are trying to contact is not available send them an email and they will respond when they are able to do so.

Office Access

The office will still be open during the normal working hours.

If you have any symptoms, have come into contact with an infected person or have been told to self-isolate please do not visit our office.

If you do visit our office we would ask that you remember to follow the guidelines issued by the government including wearing a face mask, keeping a safe distance, washing your hands and please use the hand sanitiser located on reception.

Client meetings

Face to face meetings at our office or at our client’s premises will continue as long as each client is happy to do so. If clients would prefer, then we can offer telephone meetings or zoom / teams meetings.

Work Timescales

Whilst we hope to work as efficiently as before there may be some logistical issues with the review of work and going forward there may be staff absence due to illness.  Therefore we ask that you are patient with us and that you send us your information in as soon as possible, especially when there are deadlines for submission.

We hope that with your help and with the measures we have implemented we will be able to assist you in the coming weeks and months through this challenge.

The New LRH Client Portal

We are delighted to announce that the LRH client portal (powered by Onvio, a Thomson Reuters company) is now fully operational… Continue reading →

Get in touch!

Telephone: 01422 360788



Latest News

Group companies – Considerations ahead of the Corporation Tax rise

Corporation Tax (CT) rates are set to rise in the UK from 1 April 2023. From this date, the main rate of CT will increase to 25 per cent for all companies with taxable profits over £250,000.

There will also be a small profits rate for companies with taxable profits of £50,000 or less of 19 per cent, while businesses that fall between these two thresholds will effectively be taxed at 25 per cent, but enjoy a marginal relief based on their specific level of profitability.

Although the future of the Corporation Tax rise is currently up in the air due to pledges made during the Conservative Party leadership contest, it is worth considering what impact this change could have on group companies.

Under the changes to CT, the existing 51 per cent group company test will be replaced by associated company rules.

These rules will determine whether a group should be deemed a large company (taxable profits in an accounting period between £1.5 and £20 million), or a very large company (profits in excess of £20 million) and should make payments through instalments due to this association.

Association is determined according to whether a company has been connected with another company for the 12 preceding months and, whether either, one company has control of the other or both companies are under the control of the same person or group of persons.

These rules apply to a company’s worldwide associations, regardless of their tax residency. However, the associated company rules don’t apply where a company is:

  • Dormant
  • A passive holding company
  • Not substantially dependent on another company.

A potential pitfall

This change affects how companies make CT payments, which could affect cash flow.

If a group company is within the associated company rules, then it can continue to make quarterly instalment payments in the 7th, 10th 13th and 16th months of the accounting period.

Whereas, if this change deems them “non-large” and takes them out of the instalment regime, CT will be due nine months and one day after the end of the accounting period.

The overall impact of this is that the first tax instalment payment for the next accounting period will be due before the tax has been paid in respect of the previous year, creating an unexpected charge.

With this being the case, careful advanced planning is required to make sure cash flow is not adversely affected by this complex change.

Link: Corporation Tax Rise

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