Optima News

Just-in-time (JIT) manufacturing has been a key model in high-volume manufacturing industries for many decades. But the current supply...

Rising global energy prices are a worry for all business owners. When the cost of your predicted annual bill doubles overnight, that’s...

Keeping on top of your cashflow is even more important during tough economic times. With a global slowdown on the cards, energy prices...

There may be occasions where your company makes payments on behalf of a client. These payments are known as ‘disbursements’ and have to...

It’s been a whirlwind few weeks in both UK finance and politics. As you may have seen, the new Chancellor of the Exchequer, Kwasi...

In a tough labour market, finding talent is a challenge – so it’s especially important to retain your good workers. NZ company...

As a business owner, it’s never been more important to have a good grasp on your finances. For many businesses, priorities have changed,...

One of the many big changes in the Chancellor’s mini budget was the reversal of the recent increase in National Insurance contributions...

Optimism among business owners was high coming into 2022. But a number of factors are now making things a lot more challenging: Global...

The new Chancellor of the Exchequer, Kwasi Kwarteng, delivered his first major fiscal announcement to parliament on Friday 23 September....

Electric vehicles (EVs) are on the rise – we’ll soon reach a tipping point where sales outnumber those of internal combustion engine...

If your business makes a loss for tax purposes, that might sound like bad news. But the reality is that you can turn this loss to your...

When your business is facing the prospect of a global slowdown or recession, it’s important to be in total control of your financial...

It's a challenging time for employers, with record-high levels of employee turnover, shortages of skilled staff in a tight labour market,...

If you’re self-employed, or a member of a partnership, then HMRC will ask you to submit an annual self-assessment tax return. However,...

Your profit and loss statement (P&L) helps you understand your business performance and profitability over time. It’s sometimes called an...

Knowing what constitutes an ‘associated company’ is about to become an important piece of information for business owners to know. From 1...

Staying on the ball with the latest accounting, tax and compliance deadlines helps you stay organised with your returns. Here are the...

Carrying out research and development (R&D) can be an expensive part of developing your product/service and growing your business. So,...

At present, the related 51% group company test defines when large and very large companies will pay their corporation tax bill. But how...