TAX RATES 2023/24
Following the Spring Budget, tax rates and relief for 2023-24 are confirmed. As always, its key to have an overview of what’s changing and what’s staying the same.
Our handy guide to tax rates and relief covers:
• Income Tax
• Income Tax Reliefs
• Individual Savings Accounts
• Car, Van and Fuel Benefits
• Stamp Duty Land Tax
• National Insurance
• Capital Gains Tax
• Inheritance Tax
• Corporation Tax
• Capital Allowances
• Value Added Tax
• Selected Rates
• Tax Reliefs for Individuals
To view the 2023-24 information in full, click here.
If you have any questions about how the new rates impact on your individual or business circumstances, please don’t hesitate to contact us for bespoke tax advice.
SPRING BUDGET UPDATE 2023
Key measures announced by the Chancellor are summarised as follows:
From April 2023, the corporation tax rate will increase from 19% to 25% for companies with over £250,000 in profits.
Companies will pay the main rate but reduced by a marginal relief providing a gradual rate increase for profits between £50,000 and £250,000.
Companies below this threshold will continue to pay at the current rate.
Annual Investment Allowances
Annual Investment Allowance will remain at the £1m from April 2023.
‘Full Expensing’ Deduction
Starting 1st April 2023, a new ‘Full Expensing’ relief allows companies to claim 100% first-year deduction from profits on qualifying new main-rate plant and machinery investments and this relief is available until 31 March 2026.
The 50% first year allowance relief on special rate assets will remain until 31 March 2026, expected to be permanent.
Research and Development
Research and Development (R&D) tax relief will change for expenditure incurred on or after the 1st April 2023:
• The enhanced deductions will decrease from 130% to 86%
• The R&D credit rate (surrendered losses) will decrease from 14.5% to 10%
• R&D expenditure credit (large companies) increases from 13% to 20% of qualifying expenditure
Further support is available for R&D intensive SMEs (companies who’s qualifying expenditure is worth 40%+ of total expenditure) as the repayable tax credit will remain at 14.5% rather than the reduced 10%
In April 2024 the lifetime pension allowance charge will be abolished.
The pension annual allowance will increase from £40,000 to £60,000 from April 2023.
Money purchase annual allowance will increase from £4,000 to £10,000. If you have already started drawing your pension this will apply to you.
Income Tax Rates and Allowances
The additional rate tax band (45%) is due to decrease from £150,000 to £125,140.
Personal allowances (£12,570), basic rate tax bands (20%) and higher rate tax bands (40%) bands are maintained until April 2028.
The national insurance thresholds will be maintained until April 2028. The current level of the employment allowance is £5,000.
National Living Wage
From 1 April 2023, the National Living Wage is increased to £10.42 an hour (Aged 23 +)
From April 2023, the dividend allowance is reduced to £1,000 from £2,000. From April 2024 this will be reduced further to £500.
Until April 2028 the inheritance tax nil-rate band and residence nil-rate band thresholds will be maintained at the current level.
Help with Childcare
For children over nine months old a phased package of support for help with childcare costs for 30 hours of childcare. This will be available for 38 weeks of the year.
Government Grants to Install Electric Vehicle Charge Points
An electric vehicle charging point can potentially be claimed as a capital allowance.
No further changes to the VAT. The threshold will remain at £85,000 for the VAT registration and deregistration.
Help for Energy Costs
The current Energy Price Guarantee which provided support for household energy bills has been extended to 30 June 2023.
Plastic Packaging Tax Rate
The tax came into force on 1 April 2022 and is currently charged at a rate of £200 per tonne from 1 April 2022 and £210.82 per tonne from 1 April 2023.
Please get in touch if you would like further information, or for full details, read the Spring Budget 2023 on GOV.UK.
NATIONAL INSURANCE & PENALTIES UPDATE
On 7th March 2023, the government announced that taxpayers have until 31st July 2023 to make voluntary national insurance (NI) contributions to top up missing or partial years since April 2006. The retrospective contributions made in this window will be at the 2022/23 voluntary NI rates.
In normal circumstances, it’s possible to make voluntary NI contributions retrospectively for the previous six tax years only.
A new fines and penalties regime was introduced by HM Revenue & Customs from 1st January 2023, to bring VAT in line with Self Assessments. VAT registered businesses receive a penalty point for each late VAT return submission.
A total of four penalty points leads to an automatic £200 fine. A further £200 fine will be imposed for each subsequent late return. This applies to nil and repayment returns.
HMRC will remove points, if both of the following conditions are met:
Condition A – ‘A period of compliance’ – a business submits returns on time for a period of twelve months (for quarterly VAT filing).
Condition B – All VAT returns for a period of 24 months have been received by HMRC (for quarterly VAT filing).
In addition, as long as a business has not received the maximum number of penalty points, a point will be removed 24 months after it was received, if there have been no further late submissions in the period.
Late Payment Penalties
Further to this, there is also a late payment penalty which is dependent upon the day the liability was finally received. If the liability has not been paid by day 15 the late filing penalty interest will start to be charged if the amount is not settled by 30 days. After 30 days, interest is charged on a daily rate until the payment is received.
The amount decreases significantly if a ‘time to pay’ agreement is put in place with HMRC, particularly in the first 15-day period. Payments on account will obviously reduce the fines and penalties, pro-rata to the amount owed.
These late submission penalty rules do not apply for any of the three reasons below:
1) First VAT return if the business is newly VAT registered.
2) Final VAT return after a business cancels their VAT registration.
3) One off return that covers a period other than a month, quarter or year.
A ‘period of familiarisation’ applies until 31st December 2023, with no fines being made if the business pays their outstanding liability within 30 days after the due date. However, late payment interest will be charged on the outstanding balance from day one.
Interest will continue to be charged on outstanding VAT amounts at the Bank of England base rate plus 2.5%, In January 2023 this equated to 6%.
HMRC are also replacing the old ‘repayment supplement’ with repayment interest, which is calculated at the Bank of England Base Rate less 1%, with a minimum percentage of 0.5%.
LISHMANS COLLABORATES WITH AAG IT SERVICES AND THE LITTLE SURVEY COMPANY TO OPTIMISE TECHNOLOGY
Lishmans’ IT services partner AAG listened to feedback from our entire team to provide us with the best possible IT solutions to meet our clients’ needs.
The Little Survey Company worked with AAG to design a bespoke survey: “You and Your Technology”, to explore how people feel about the technology they use at work. This included insights on their everyday experiences, training needs, cyber security and perceptions of the IT strategy.
Alexa Greaves, CEO, AAG IT Services, said:
“It has been an absolute pleasure working with both Lishmans and The Little Survey Company to create this unique survey. Through this process, we have all gained an incredible insight into the how the team feel about the technology they use, their understanding of the IT strategy, and key areas where support is required.
Lishmans have demonstrated to their team how keen they are to listen to their feedback and create a positive working environment of collaboration and continuous improvement. We look forward to working together to mould the IT strategy.”
Margaret Kilner, Practice Director, Lishmans LLP, said:
“AAG and The Little Survey Company combined their expert knowledge of their subject areas to create and run a survey that gave a massive boost to our understanding of the key issues facing our team and how we might best support them.
Digital transformation is rapid in our industry, which is really exciting, but we need to ensure no one is left behind. The results will inform our IT and Innovation Strategy and act as a benchmark to measure progress.”
The Little Survey Company worked closely with Margaret to communicate the survey’s aims, practicalities and benefits, leading to a high response rate and yielding a wealth of valuable feedback.
Having this information enabled AAG to put in place systems and strategies which work effectively in practice to meet the needs of Lishmans’ team and clients.
With support in place to ensure people have the necessary knowledge and skills to benefit from the full potential of technology, we can maintain the highest standards of data protection, efficiency and accuracy.
The survey findings identified specific areas for people-focused actions and investment in the IT Strategy. AAG and Lishmans now have evidence to better understand how technology is perceived in the business; where training or improvements should be implemented; and how to empower employees to get the most from their technology solutions.
With this survey and our shared commitment to adopt the right technology for the people involved, we’re ensuring a positive benefit for everyone’s day to day work.
MAKING TAX DIGITAL – DELAYED TO 2026
On Monday 19th December 2022 the UK Government announced that the biggest shake up of Self Assessment – the introduction of MTD ITSA (Making Tax Digital Income Tax Self-Assessment) – would be deferred from April 2024 to April 2026.
We updated you with the timescale for those changes previously, and many of the changes are still taking place, such as filing VAT returns through Making Tax Digital which recently became mandatory.
The Government has delayed the ITSA plans, citing that businesses and the self-employed are currently facing a challenging economic environment, and that transition to MTD for ITSA represents a significant change for taxpayers, agents and HMRC. Therefore, it’s been decided that more time is needed to implement the change to maximise the benefits of the change.
The rules for implementation have also been amended, as follows:
1) From April 2026, self-employed individuals and landlords with an income of more than £50,000 will be required to keep digital records and provide quarterly updates on their income and expenditure to HMRC through MTD-compatible software.
2) Those with an income of between £30,000 and up to £50,000 will need to do this from April 2027.
3) MTD ITSA will not be introduced for Partnerships in 2025, with an expected date yet to be announced by HMRC.
4) For individuals and businesses under the £30,000 threshold, HMRC has not announced any mandatory dates and are currently looking into the best way to move forward.
As always, we’ll keep clients updated with any further changes and look forward to helping you adapt to MTD ITSA in the future, either voluntarily (ahead of time) or when mandated to do so by HMRC
This November we extend our thanks to loyal clients, colleagues, family and friends on the first anniversary of the merger of Lishmans and Turner Beaumont & Co. Ltd. accountancy practices.
This has been our second merger under the Lishmans name, bringing together both firms into one team has enhanced the services available to clients; with a dedicated Payroll team, a greater depth of knowledge and experience in the staff team and a wider network of both Taxation and VAT Specialists.
Partner Emily Kirk recognises the achievements over the year: “Enacting this merger at the right time and in the most seamless way for staff and clients was a key focus for us at the start of this process.
Now, a year on, having had the pleasure of meeting the vast majority of clients new to Lishmans, I can confidently say that we have well established relationships and have been able to bring additional value through our commitment to getting to know and understand each and every client.
A great example of this is the introduction of cloud-based software packages such as Sage, Quickbooks and Xero – although these programs are designed with non-accountants in mind, getting the set up right is crucial, and a one size fits all approach has never been our approach. I’m proud of the way the Lishmans team has supported clients to introduce these new ways of working, saving precious time and improving accuracy.”
Partner Gerard Price said: “After a successful transition of all former Turner Beaumont & Co. Ltd. on 8th November 2021, the hard work started!
The year has been gratifying in the stable and new relations we have made while consolidating and ensuring the high level of service to all clients, new and old.
During the year we have been troubled by global disruption, economic instability, resultant new tax regimes and a need support clients in prudent and careful strategies, to maintain solid tax and cash positions for all clients.
We are well prepared for the future challenges and we on hand to advise and help- communication is the key. These changes and challenges will affect us all, however as always, we are well placed to continue the quality work and advice that each and every client deserves.
We are always on hand to help.”
THE CHANCELLOR’S AUTUMN STATEMENT 2022
Last week, the Chancellor made his Autumn Statement 2022 speech. We’ve highlighted the points we think will be of most interest to clients.
The Income Tax Additional Rate threshold will reduce from £150,000 to £125,140 from April 2023. This reduction in threshold will cost £1,243 for an Additional Tate taxpayer.
Personal tax thresholds (i.e. Personal Allowance, Basic and Higher Rate thresholds for Income Tax) are maintained until April 2028 at a current level of £12,570 and £50,270.
The Basic Rate of Income Tax will be maintained at 20%. The previous announcement, that this would be reduced to 19% from April 2023, which will not go ahead.
The Married Couple’s Allowance and Blind Person’s Allowance will be uplifted by 10.1%, from April 2023.
National Insurance thresholds for all classes will be maintained at their current levels until April 2028. The government will fix the level at which employers start to pay Class 1 Secondary NI Contributions for their employees (the Secondary Threshold) at £9,100 from April 2023 until April 2028.
The temporary 1.25% increase from April 2022 in National Insurance rates was abandoned from November 2022. No Health and Social Care Levy tax will be introduced in April 2023 as previously announced.
National Living Wage
From April 2023, the National Living Wage (NLW) will increase by 9.7% to £10.42 an hour, for those aged 23 and over.
Lishmans will automatically make this change from the 1st April 2023 for all payroll clients.
Dividend allowance is reduced from £2,000 to £1,000 from April 2023 and to £500 from April 2024.
From April 2022, dividends are taxed at 8.75% (basic rate), 33.75% (higher rate), and 39.35% (additional rate). Prior to this, dividends above the dividend allowance were taxed at 7.5% (basic rate), 32.5% (higher rate), and 38.1% (additional rate).
Capital Gains Tax
The annual exemption amount for Capital Gains Tax for individuals will reduce from £12,300 to £6,000 from April 2023 then £3,000 from April 2024.
From April 2023, the planned increase in the corporation tax rate to 25% for companies with over £250,000 in profits will go ahead. Small companies with profits up to £50,000 will continue to pay corporation tax at 19%.
Companies with profits between £50,000 and £250,000 will pay tax at the main rate reduced by a marginal relief providing a gradual increase in the effective corporation tax rate.
Annual Investment Allowances
Annual Investment Allowance has been confirmed at a permanent rate of £1 million from April 2023.
Research & Development
For expenditure incurred on or after 1 April 2023, Research and Development (R&D) tax reliefs will change. The small and medium-sized enterprises (SME) additional deduction will decrease from 130% to 86%; the SME credit rate will decrease from 14.5% to 10%; and R&D expenditure credit rises from 13% to 20%.
The chancellor has announced electric vehicles will no longer be exempt from Vehicle Excise Duty from April 2025.
The VAT registration and de-registration threshold of £85,000 will not change for a further period of two years from 1 April 2024.
Help for Energy Costs
Support for households via the Energy Price Guarantee will continue from April 2023 based on a higher average usage price cap of £3000 (up from £2,500) per annum, with additional targeted support for vulnerable households.
The Chancellor confirmed that the planned revaluation for England will proceed in April 2023. At revaluation, property values used to calculate non-domestic rates are updated to reflect the property market (in this case to reflect values as at 1st April 2021). Current values have been in effect since April 2017, and are based on market values as at April 2015.
The Chancellor also confirmed that a transitional rates relief scheme, which phases in changes associated with new values, will be in place for 3 years following the revaluation.
The business rates multiplier will be frozen in 2023-24, while relief for 230,000 businesses in retail, hospitality and leisure sectors was also increased from 50% to 75% next year;
Access to Finance – eligibility for start-up loans
As previously announced, the Business Secretary has widened eligibility of the start-up loans scheme to businesses trading for up to three years. Start-up loans of up to £25,000 are now available to start-ups that have been trading for up to three years, up from two years; and new ‘second loans’ are available for businesses that have been trading for up to five years.
Recovery Loan Scheme
The Recovery Loan Scheme, launched in April 2021 to help businesses recovering from the pandemic, has been extended to 2024. Details of the scheme and eligibility criteria can be found on the British Business Bank website FAQs.
Electric Vehicle Charging Installation Grants
You can potentially claim 100% of the costs of installing an electric vehicle charging point as a capital allowance. The government will legislate in Spring Finance Bill 2023 to extend the 100% First Year Allowance for electric vehicle charge points to 31st March 2025 for corporation tax purposes and 5th April 2025 for income tax purposes.
Stamp Duty Land Tax
SDLT cuts for England and Northern Ireland remain in place until 31st March 2025. On 23rd September 2022, the government increased the nil rate threshold of SDLT from £125,000 to £250,000 for all purchasers of residential property in England and Northern Ireland and increased the nil-rate threshold paid by first-time buyers from £300,000 to £425,000.
The maximum purchase price for which First Time Buyers’ Relief can be claimed was increased from £500,000 to £625,000. This will remain in place only until 31st March 2025.
The inheritance tax nil rate band and residence nil rate band are already set at current levels (£325,000 and £175,000 respectively) until April 2026 and will stay fixed at these levels for a further two years until April 2028. The residence nil rate band taper will continue to start at £2m.
Qualifying estates can continue to pass on up to £500,000 and the qualifying estate of a surviving spouse or civil partner can continue to pass on up to £1m without an inheritance tax liability.
Please get in touch if you would like any further information, or for full details, read the Autumn Statement on GOV.UK.
MAKING TAX DIGITAL – THE NEXT PHASE
Bringing You Up To Date
Over the last three years, the UK Government has introduced measures to digitalise the UK tax system, beginning with the introduction of Making Tax Digital (MTD) in April 2019. This meant all VAT registered businesses, above the registration threshold, had to file their VAT Returns digitally.
In April 2022, this rule was extended to all VAT registered businesses and from November 2022, it’s mandatory for all VAT Returns to be filed through MTD, via third party software, such as Xero, Quick Books or SAGE. We’re working with all clients who meet the criteria regarding the filing requirements and hopefully you’re getting used to the new regime with a smooth transition from manual to digital records.
Whilst these measures have so far only related to VAT registered businesses, a significant change for all self-employed individuals will soon be introduced, which is the biggest shake up of the UK tax system since the introduction of Self-Assessment over twenty years ago.
The implementation of MTD ITSA (Making Tax Digital Income Tax Self-Assessment) was due to take place in April 2023 but was postponed to April 2024 for various reasons, with the pandemic a significant contributory factor.
For any sole trader or partnership your financial year will now align with the tax year (6th April – 5th April) and how we as accountants prepare your financial statements will also change. As always, we’ll be on touch to help you prepare for this this specific change.
The new rules will affect all self-employed individuals, regardless of whether they are VAT registered or not, whose total income, from business or property rental, exceeds £10,000.
This new HMRC system will require income and expenditure information to be filed quarterly, with a period end ‘finalising statement’ also submitted (a summary of the previous four returns plus the various accountancy adjustments which you would normally see in a standard set of sole trader/partnership accounts).
If an individual has both trade and rental income then returns have to be filed for both elements of that self-employment, meaning ten submissions will be needed – all quarterly returns will have to be filed by the end of the following month, in June, September, December and March intervals.
It’s worth noting that the current Self-Assessment Tax Return will no longer be required by HMRC as your tax liability will be calculated from the information received on the quarterly returns, plus any accounting adjustments detailed on the final declaration submission. Every quarter you’ll be informed by HMRC of your estimated tax liability for the year, which should help you budget. Details of how this system will work in practice have not yet been confirmed, but we know it will be introduced in less than 18 months.
We recommend all clients be on the front foot, fully informed about the impending changes and reassured that we’re here to help, with the software to digitize your records and file with HMRC when the new rules become mandatory.
HMRC also encourage early adaption of the new system so please contact us if you’re interested in this option or anything related to MTD. The change will no doubt have challenges but we will work with you to give the best professional support and advice to help you adapt.
WE’RE MAKING IT EASIER TO PAY INVOICES
In our drive to maintain the best possible experience for our clients, we’re launching a new payment method for our invoices on 31st October 2022. All existing clients will have heard about this directly by email in advance of the changes, so you know you can trust the communications are from us.
We’ve partnered with Xero to provide an online ‘Pay now’ function to invoices which allows all clients to pay directly using debit or credit cards, or even Apple Pay. This option is available alongside our current payment options, on all invoices below £5,000.
If you want to give us a call to further confirm the legitimacy of any invoice on receipt of the email, please don’t hesitate to do so on 01142 465 348. Any changes to future billing will always be communicated directly with your security being our priority.
We hope you’ll enjoy the convenience of this innovation. If this change has got you thinking about improving your invoicing process, contacts us to find out about how we can help you provide the same service for your business.
We are delighted to announce that as of Monday 8th November 2021, Lishmans LLP has merged with another long-established accountancy practice based in Chapeltown, Sheffield, Turner Beaumont & Co. Ltd., as we seek to strengthen the depth and breadth of services we’re able to offer.
In preparation for the merger, we’ve brought together staff from both firms to create a new, cohesive team who will ensure continuity for you and for the clients joining us from Turner Beaumont. Our focus is on ensuring a smooth and seamless change. We remain based in the Lishmans offices in Chapeltown, Sheffield and we will continue to operate under the Lishmans name.
Lishmans will take on Turner Beaumont’s extensive range of clients and five members of staff. We are also pleased that the firm’s Directors, David Beaumont FMAAT and Dean Turner will join Lishmans LLP as a Consultants.
LISHMANS CHARITY OF THE YEAR 2021
We’re pleased to announce Lishmans’ Charity of the Year 2021 is Sheffield Futures.
Over the years, Lishmans’ staff and partners have given generously to a range of charities through fundraising activities. This year we want to take a more focused approach by supporting one charity for the entire year.
Sheffield Futures exists to support young people to achieve their full potential in learning, employment and life, to secure a positive future.
With young people being one of the groups most affected by the impact of Covid-19, we know that Sheffield Futures will be more in demand that ever over the coming year.
Our first act of support is to donate in lieu of Christmas cards to Future’s #ChristmasChallenge20 through The Big Give – donate between 1st-8th December and your donation is match funded.
With our offices now safely re-opened and our team providing a full range of services in a hybrid model (remote and office based), we’re pleased to be able to take a moment to look back on our achievements during the pandemic and let you know what you can expect from Lishmans in the future.
Several news outlets have covered the £250,000 funding package Lishmans secured to support the future of the business and drive forward expansion plans.
The funding, part of the Coronavirus Business Interruption Loan Scheme, was secured having helped clients secure more than £20 million from the same pot.
The finance, secured through NatWest, enabled the business to continue servicing clients and also to remain on track to meet its expansion ambitions in 2021, with plans to purchase a second practice in South Yorkshire, creating up to 25 jobs.
Gerard said: “In the last four years we have supported a wide range of clients and consistently grown year on year. We were keen to keep this momentum going during the tricky lockdown period so that we would be in a strong position going forward.
“The support from NatWest has allowed us to continue to support our roster of clients, as well as maintain our brilliant team that are working so hard to service them. By going through the application process for CBILS funding ourselves, we were able to accurately support businesses with their own applications, something that was invaluable to our clients.”
Optimum Commercial Solutions Ltd introduced Lishmans to NatWest broker development manager, Simon Steer and NatWest relationship manager, Ray Booth.
Ray said: “Lishmans is a successful business with strong reserves and a great reputation in the local area. We were happy to secure a CBILS loan to strengthen the firm as it looks towards 2021. We are confident that the business will continue to grow organically, and we look forward to working together again n the future as the business opens its second office”.
WORKING TOGETHER WHILST STAYING APART: OUR RESPONSE TO COVID-19
In these challenging times when we’re all being asked to pull together by staying apart, we at Lishmans are privileged to be able to support our staff to work remotely, and in turn, support our NHS by protecting the health of our staff and their families.
We have been preparing for the situation we find ourselves in now, and, following the government’s latest statement, the offices on Station Road will be closed from 25th March 2020, until it is advisable to re-open.
The Lishmans team are fully operational working remotely from home and we will continue to provide the same level of service that you are used to.
You can continue to telephone us on 0114 246 5348 as normal and your call will be transferred to your main contact, or we will arrange a call back. Alternatively, please email us on firstname.lastname@example.org to arrange a call.
If you are due to come in to the office or a meeting has been organised at your premises, we will contact you directly to make alternative arrangements.
On a personal note, we extend to clients the same approach that we’re taking within the Lishmans team; we’re committed to working with you throughout. Although we may not see as much of each other face to face, we will find other ways to maintain our relationships and communication, and will continue to keep all clients updated about the measures being put in place to support businesses.
IT’S OUR ANNIVERSARY!
Lishmans LLP extend their thanks to loyal clients, colleagues, family and friends on the first anniversary of the merger of Lishmans and Westons accountancy practices.
The merger brought together the two firms under the Lishmans name and the subsequent year has been one of growth and consolidation.
Senior Partner Gerard Price said: “It’s been an incredibly fruitful year, bringing the two firms together; getting to know our new team members as well as our new clients. We’re known for building strong relationships with every client we work for and with the hard work and dedication of our team, we’ve carried that ethos forward as our client base has grown.
As we hoped, our increased size and the range of skills and experience we have to draw from, has enhanced the service we’re able to offer to clients. The growth of Lishmans this year has enabled us to realise some of our ambitions for the company, but there is still so much more to come”.
Associate Emily Humphreys said: “As anyone who has led a similar business change will know, bringing together two well established, strong businesses requires a great deal of careful consideration and commitment.
Critically, both businesses shared the same goal, in being equally committed to providing first class client services. I’m extremely proud of the way that staff from both companies came together to make the merger an unquestionable success and I look forward to what we will achieve together in the years to come”.
Sheffield based Accountants Lishmans LLP have merged with another long-established local firm Westons as they seek to consolidate their position as one of the region’s leading practices.
The two companies have combined under the Lishmans name and will be based out of the firm’s offices in Chapeltown. The merger will see the transfer of seven staff members, including Westons John Hinsley FCA who will join the management team as a consultant along with Senior Partner Gerard Price and Associate Emily Humphreys ACCA.
Gerard Price said: “We have seen a strong demand for the high-quality services we provide and I am confident that our merger will strengthen our position as one of the top firms in Sheffield. This new partnership is a step in the growth of our company and represents our commitment to provide a first-class service to our clients when it comes to their accounting, taxation and business consultancy needs”.
As part of the merger, Lishmans will take on Westons broad and extensive range of clients, with specialist expertise in the manufacturing, construction, retail, property management, and hotel and restaurant sectors.Covid-19 Business Updates