<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3c.org/TR/1999/REC-html401-19991224/loose.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"><head><title>April LiveWire</title> <meta http-equiv="Content-Type" content="text/html; charset=unicode"> <style type="text/css"> <!-- body { margin-left: 0px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; } --> </style> <meta content="MSHTML 6.00.6000.17023" name="GENERATOR"></head> <body> <div align="center"> <table width="550" border="0"> <tbody> <tr> <td valign="top" bordercolor="#0" height="10"> <div align="center"><span style="FONT-SIZE: 10px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">If you are having trouble viewing this email, please click <a href="http://www.rjp.co.uk/livewire/April10.htm" target=_blank>here.</a><br></span></div></td></tr> <tr> <td valign="top" bordercolor="#0" height="859"> <table height="76" width="550" border="0"> <tbody> <tr> <td width="9" height="30">&nbsp;</td> <td width="211"><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">&nbsp; </span></td> <td width="189" rowspan="2"> <div align="right"><span style="FONT-SIZE: 12px; COLOR: #213b72; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none"></span>&nbsp;</div> <div align="right"><span style="FONT-SIZE: 12px; COLOR: #213b72; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none"></span>&nbsp;</div> <div align="right"><span style="FONT-SIZE: 12px; COLOR: #213b72; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none"></span>&nbsp;</div> <div align="right"><span style="FONT-SIZE: 12px; COLOR: #213b72; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none"></span>&nbsp;</div> <div align="center"><span style="FONT-SIZE: 12px; COLOR: #213b72; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none"><a style="COLOR: #213b72; TEXT-DECORATION: none" href="http://www.rjp.co.uk" target=_blank>www.rjp.co.uk</a><br>Tel: 0870 22 55 220</span></div></td> <td width="116" height="10"> <div align="right"> <div align="right">&nbsp;</div></div></td> <td width="3">&nbsp;</td></tr> <tr> <td height="26">&nbsp;</td> <td valign="top" height="30" v> <p><span style="FONT-SIZE: 11px; COLOR: #000000; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><span style="FONT-SIZE: 11px; COLOR: #000000; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><img height=28 alt=LIVEWIRE src="http://www.rjpbackup.plus.com/livewire_logo.jpg" width=180> </span></strong></span></span></strong></span></p> <p><span style="FONT-SIZE: 11px; COLOR: #000000; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><span style="FONT-SIZE: 11px; COLOR: #000000; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"></span></strong></span></span></strong></span><span style="FONT-SIZE: 11px; COLOR: #000000; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><span style="FONT-SIZE: 11px; COLOR: #000000; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong>The monthly newsletter from <br>Robert James Partnership</strong></span></span> </strong></span></p></td> <td width="116"> <div align="right"><span style="FONT-SIZE: 12px; COLOR: #213b72; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none"> <div align="right"><img height="70" alt="Robert James Partnership - Graphic" src="http://www.rjpbackup.plus.com/livewire_bannerbeans.jpg" width=176></div></span></div></td> <td width="3">&nbsp;</td></tr></tbody></table> <table cellspacing="0" cellpadding="0" width="550" border="0"> <tbody> <tr> <td width="14" height="1"></td> <td width="530" bgcolor="#213b72"></td> <td width="6"></td></tr></tbody></table> <table height="780" cellspacing="0" cellpadding="0" width="550" border="0"> <tbody> <tr> <td height="12"></td></tr> <tr> <td width="14" height="768">&nbsp;</td> <td valign="top" width="205"> <table style="WIDTH: 205px; HEIGHT: 402px" cellspacing="0" cellPadding=7 width=205 bgColor=#ffffff border=0> <tbody> <tr> <td style="BORDER-RIGHT: #264099 thin solid; BORDER-TOP: #264099 thin solid; BORDER-LEFT: #264099 thin solid; BORDER-BOTTOM: #264099 thin solid; BACKGROUND-COLOR: #ffffff" vAlign=top height=402><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><font size=4> <p align="left"><img height="33" alt="Robert James Partnership Logo" src="http://www.rjpbackup.plus.com/rjp_logo.jpg" width=75></p></font></span> <p align="center"><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><font size=4><strong>LiveWire -&nbsp;April 2010</strong></font> </span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">This has been an unusual month as we digest the new announcements within the Budget and await the Election.&nbsp; In what is described as the closest campaign for decades it's impossible to predict whether change is ahead.</span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">For clients, the Budget has created two immediate tax planning opportunities, notably for those wishing to use their Entrepreneur's Relief, or invest in new business assets.&nbsp; But in the main, we are advising clients not to make any significant alterations before the Election - if the Tories do get in, we will have an emergency Budget by mid June. </span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">I</span><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">n addition to the above, Simon Paterson outlines the key policies being proposed by the 3 main political parties and we set out details of new penalty regimes for PAYE and VAT which are now in force.</span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">As always we would love to hear from you if you have any topics you would like to see featured in LiveWire.</span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">Please contact Lesley Stalker, Simon Paterson or Paul Webb on 0870 2255220 for more information.</span></p> </td> </tr></tbody></table><span style="FONT-SIZE: 16px; COLOR: #213b72; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong><br>Find out more about RJP at <a style="FONT-SIZE: 16px; COLOR: #213b72; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.rjp.co.uk">www.rjp.co.uk</a></strong></span> </td> <td width="13">&nbsp;</td> <td valign="top" width="318"> <table height="103" cellspacing="0" cellpadding="0" width="318" border="0"> <tbody> <tr> <td valign="top" width="43" height="35"><img height="23" alt="Graphic" src="http://www.rjpbackup.plus.com/bean_1.jpg" width=30></td> <td valign="top" width="275"> <p><span style="FONT-SIZE: 14px; COLOR: #5659a6; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong>Important PAYE and&nbsp;VAT Changes</strong></span></p></td></tr> <tr> <td colspan="2" height="58"> <p><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">There&nbsp;are a number of important rules which take&nbsp;effect from 1 April 2010 for VAT and 6 April 2010 for PAYE.</span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">Failure to comply with these rules, particularly the paymetnt of PAYE,&nbsp;could lead to significant financial penalties. </span><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">To</span><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"> find out more click&nbsp;</span><a style="FONT-SIZE: 12px; COLOR: #213b72; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.rjp.co.uk/livewire/live280410_1.htm" target=_blank>here...</a></p></td></tr> <tr> <td height="13"></td></tr></tbody></table> <table height="104" cellspacing="0" cellpadding="0" width="318" border="0"> <tbody> <tr> <td valign="top" width="43" height="35"><img height="24" alt="Graphic" src="http://www.rjpbackup.plus.com/bean_2.jpg" width=30></td> <td valign="top" width="275"><span style="FONT-SIZE: 14px; COLOR: #f27982; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong>Act quickly to take advantage of the doubling of Entrepreneur's Relief.</strong></span></td></tr> <tr> <td colspan="2"> <p><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">There weren t many announcements in last month s Budget that we didn t already know about, especially if you are one of those affected by the 50% tax rates.</span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">But there was one rather nice surprise in the form of doubled entrepreneurs relief.&nbsp; However it may pay to act now!&nbsp; To find out more&nbsp;</span><a style="FONT-SIZE: 12px; COLOR: #213b72; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.rjp.co.uk/livewire/live280410_3.htm" target=_blank>click here...</a></p></td></tr> <tr> <td height="13"></td></tr></tbody></table> <table height="69" cellspacing="0" cellpadding="0" width="318" border="0"> <tbody> <tr> <td valign="top" width="43" height="35"><img height="24" alt="Graphic" src="http://www.rjpbackup.plus.com/bean_3.jpg" width=30></td> <td valign="top" width="275"><span style="FONT-SIZE: 14px; COLOR: #59b554; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong>Capital Allowances - What's&nbsp;New?&nbsp;</strong></span></td></tr> <tr> <td bordercolor="#00ff00" colspan="2"> <p><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">In this year s Budget came a significant amendment to the existing Capital Allowances legislation in the form of doubling the Annual Investment Allowance (AIA).</span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">this&nbsp;offers a great opportunity for businesses to purchase new business assets in a tax efficient way. &nbsp;For all the details </span><a style="FONT-SIZE: 12px; COLOR: #213b72; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.rjp.co.uk/livewire/live280410_2.htm" target=_blank>click here ...</a></p></td></tr> <tr> <td height="13"></td></tr></tbody></table> <table height="69" cellspacing="0" cellpadding="0" width="318" border="0"> <tbody> <tr> <td valign="top" width="43" height="35"><img height="24" alt="Graphic" src="http://www.rjpbackup.plus.com/bean_4.jpg" width=30></td> <td valign="top" width="275"><span style="FONT-SIZE: 14px; COLOR: #f48343; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong>Policy News - What's in Store?</strong></span></td></tr> <tr> <td colspan="2"> <p><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">Simon Paterson rounds up some of the key policies from the Election's primary contenders.&nbsp;&nbsp;Click here to </span><a style="FONT-SIZE: 12px; COLOR: #213b72; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.rjp.co.uk/livewire/live280410_4.htm" target=_blank>read more ...</a></p></td></tr> <tr> <td height="13"></td></tr></tbody></table> <table height="34" cellspacing="0" cellpadding="0" width="308" border="0"> <tbody> <tr> <td style="BORDER-RIGHT: #f8991d thin solid; BORDER-TOP: #f8991d thin solid; BORDER-LEFT: #f8991d thin solid; BORDER-BOTTOM: #f8991d thin solid; BACKGROUND-COLOR: #ffe7cc"><img height=30 src="http://www.rjpbackup.plus.com/media_header_wide.jpg" width=308></td></tr></tbody></table> <table height="98" cellspacing="0" cellpadding="7" width="312" border="0"> <tbody> <tr> <td style="BORDER-RIGHT: #f8991d thin solid; BORDER-TOP: #f8991d thin solid; BORDER-LEFT: #f8991d thin solid; BORDER-BOTTOM: #f8991d thin solid; BACKGROUND-COLOR: #ffe7cc" vAlign=top width=302 height=97><p><strong><a style="FONT-SIZE: 11px; COLOR: #213b72; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.businesszone.co.uk/topic/finances/budget-2010-welcome-surprises-small-businesses-unless-youre-cider-drinker/27475" target=_blank><strong>Website Article -&nbsp;Budget 2010&nbsp;- www.businesszone.co.uk (March 2010)&nbsp;</strong></a></strong></p> <p><a style="FONT-SIZE: 11px; COLOR: #213b72; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.businesszone.co.uk/topic/finances/budget-2010-live-coverage-and-reaction/27261" target=_blank><strong>Website Article&nbsp;-&nbsp;Budget 2010 Live Reaction&nbsp;- www.businesszone.co.uk (March 2010)</strong></a></p> </td> </tr></tbody></table> <table height="90" cellspacing="0" cellpadding="0" width="318" border="0"> <tbody> <tr> <td width="260" colspan="2"><span style="FONT-SIZE: 13px; COLOR: #213b72; LINE-HEIGHT: 16px; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong><br>If you have any feedback or suggestions for articles you would&nbsp;like to see please email us at <a href="mailto:post@rjp.co.uk?subject=Livewire">post@rjp.co.uk</a></strong></span></td></tr> <tr> <td width="58" height=13></td></tr></tbody></table></td></tr></tbody></table> <table cellspacing="0" cellpadding="0" width="550" border="0"> <tbody> <tr> <td style="PADDING-RIGHT: 0px; PADDING-LEFT: 15px; PADDING-BOTTOM: 25px; PADDING-TOP: 15px"> <p style="FONT-SIZE: 10px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">Robert James Partnership is a trading name of RJP LLP - Chartered Certified Accountants &amp; Chartered Tax Advisers<br> 2 AC Court, High Street, Thames Ditton, Surrey KT7 0SR<br>Registered in England &amp; Wales, Registered No:OC323740<br>Tel: + 44 (0870) 2255220 Fax: +44 (0870) 2255221 Web: www.rjp.co.uk</p></td></tr></tbody></table></td></tr></tbody></table></div></body></html>