<!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>November 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 6.00.6000.16939" 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/november09.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><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><font size=4>LiveWire -&nbsp;November 2009</font> </span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">Welcome to the&nbsp;November edition of Livewire. </span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">We are covering a mixture of issues this month because so many changes are looming.<br><br>We have VAT rising to (at least) 17.5% on 1 Jan 2010 - what should you be doing now about this?<br><br>The long awaited PBR is finally happening on December 9th and we outline our predictions for what&nbsp;are inevitably going to be very controversial announcements. </span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">With the party season almost here, we thought you might be needing some gift buying inspiration based on the RJP team's most wanted items.<br><br>And finally, with&nbsp;A Christmas Carol continuing to win over cinema audiences, we ask whether Scrooge is out in force this Christmas? Are you still having an office party? </span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">Next month, look out for our indepth analysis of the PBR and&nbsp;what the changes announced mean for you.</span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"></span><span style="FONT-SIZE: 12px; COLOR: #000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">Please let us know what you think, you can comment through our <a href="http://rjpteam.wordpress.com" target=_blank>blog</a></span></p> <p 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.</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"><span style="FONT-SIZE: 14px; COLOR: #5659a6; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif"><strong>VAT Changes - Watch Out!</strong></span></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">As most of you will be aware the VAT rate is due to revert to 17.5% as of midnight on 31 December 2009.</span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">What you may not be aware of are the complex rules surrounding the change and the anti-avoidance measures that HMRC have put in place.</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/live261109_4.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>RJP's 2009 Pre-Budget Report Wish List</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">What would you like to see in the forthcoming Pre-Budget report? </span></p> <p><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">When Alastair Darling stands up to announce his pre-Budget report on 9 December, he has to try and please as many people as possible. After all it isn't just his job that depends on it but those of his entire party. For our Pre-Budget report wish list</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/live261109_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_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>Is Scrooge still alive and well at the office party this year?</strong></span></td></tr> <tr> <td bordercolor="#00ff00" colspan="2"><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">Well Christmas time wouldn t be the same if we didn t uphold the tradition of an article about office parties, Christmas gifts and the tax implications! <br><br>Despite the difficult economic climate a recent YouGov Poll revealed that almost 11 million of us will be attending work Christmas parties this year.&nbsp;&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/live261109_3.htm" target=_blank>click here ...</a></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>Some Christmas shopping inspiration courtesey of RJP!<br></strong></span></td></tr> <tr> <td colspan="2"><span style="FONT-SIZE: 12px; COLOR: #000000; LINE-HEIGHT: 14px; FONT-FAMILY: Arial, Helvetica, sans-serif">Short of ideas for pressies?&nbsp; The RJP team's most wanted might provide inspiration.<br><br>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/live261109_1.htm" target=_blank>read more ...</a></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/pre-budget-wishlist-entrepreneurs" target=_blank><strong>Website Article - Pre-Budget Wishlist - www.businesszone.co.uk (November 2009)</strong></a></strong></p> <p><a style="FONT-SIZE: 11px; COLOR: #213b72; FONT-FAMILY: Arial, Helvetica, sans-serif; TEXT-DECORATION: none" href="http://www.rjp.co.uk/FirstPrinciplesNovember09.pdf" target=_blank><strong>Tax Adviser - False Self Employment for Construction Workers - Tax Adviser (November 2009)</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">You have received this e-mail as a subscriber to the Robert James Partnership Newswire. To unsubscribe please click <a href="*|UNSUB|*"><b>here</b></a>. If you would like us to send a copy to a friend or colleague, please click <a href="*|FORWARD|*"><b>here</b></a>.<br><br>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> Click https://www.mailcontrol.com/sr/5wyV6218oE3TndxI!oX7UvPXYWN6neOGRyjq!AZnF688f2ocSpkz0EFAwlRRrG+CTFGpKxC2XBilpYdScFxEUA== to report this email as spam. IT MERCIA GROUP LIMITED