1.Apple iPhone 3Gs – Apple have been leading the smartphone market for nearly two years now and the latest iPhone is by far the greatest. With Wi-Fi, GPS, full stereo Bluetooth and up to 32GB of onboard memory it`s never been more ready for business. It`s also got an improved camera and software for cutting, copying and pasting text from any source.

2.BlackBerry 9000 Bold – BlackBerry have made their brand synonymous with business and with some of the best email and web functionality on the market, coupled with a full QWERTY keypad, this is certainly for the most prolific of wordsmiths amongst you.

3.Nokia E75 – Based on the Symbian mobile operating platform the E series of phones from Nokia has always been a hit with business users and like all Nokia smartphones it packs in more functionality per pound than anything in its class.

4.HTC Touch Pro II – HTC make a wide variety of sexy and functional business phones and this is one of the latest, with a huge touch screen as well as a full keyboard. It`s a pity that the iPhone`s interface trumps it.

5.Nokia N97 – Again, a phone so packed with features you won`t know what to do with half of them. Criticised for the bland design of its interface, this touch screen/hidden keypad phone can`t be faulted for the connectivity and applications.

6.Samsung Omnia HD i8910 – Samsung know business and the Omnia HD stands out from the crowd with its styling, 3.7 inch huge touch screen and the ability to record video in 720p. That`s HD folks.

7.Nokia N86 – This phone is the embodiment of value for money when it comes to business phones, taking most of the features of the popular N95 and repackaging them in a slimmer, sleeker body. Will do everything more expensive business phones do, but without the hefty price tag.

8.Samsung Tocco Ultra – With an 8 mega pixel camera, a large touch screen and a hidden alpha numeric keypad hidden beneath this is a powerful media phone with all the modern trimmings. Wi-Fi, GPS, 3G and HSDPA you`ll be equipped with some of the fastest mobile internet available in the UK.

9.BlackBerry Storm – The first touch screen handset from BlackBerry, it features a neat click-down screen which makes the whole experience of pressing virtual buttons that much more familiar. Everything else you`ve come to expect from BlackBerry is present and correct.

10.Sony Ericsson W995 – Though this descends from media with HSDPA, iPlayer and Youtube access it`s an entertaining proposition.

Lauren Fox

Top-10 is the market-leading mobile phones website (www.top10.co.uk/mobilephones) which specialises in simplifying the process of choosing the right mobile phone package online.

THE END OF PAPER VAT RETURNS?
HMRC’s VAT Notes 4 warn that the phasing out of paper VAT returns starts in just over a year from now. From April 2010 all businesses with annual VAT exclusive turnover will have to file their VAT returns online, and any business registering for VAT will move straight to electronic returns. Businesses making their returns online will also have to pay their VAT by direct debit, but this facility allows extra time for payment, so that the VAT is not paid until at least the 10th of the following month.

BUSINESS PAYMENT SUPPORT SCHEME
The Business Payment Support Scheme has been a huge success. Businesses struggling to meet tax payments can contact special advisers at HMRC who will generally agree a time to pay arrangement within ten minutes on the telephone. Interest will be charged on any late paid tax, but penalties which would normally apply to late payment will not be charged. However, it is important that any business seeking extra time to pay tax liabilities contacts the scheme as early as possible, and sticks to the arrangement made. The telephone number is 0845 302 1435 and the scheme is available until 8pm on weekdays.

HMRC INTEREST RATES REDUCED
HMRC has reduced the interest rates charged on late paid tax, and also reduced the supplement paid when taxpayers overpay their liabilities. Unfortunately, this now means that the rate paid on overpaid income tax and similar amounts is now zero per cent. Further reductions in the bank base rate will not therefore see any further reduction in the rate paid – new legislation has had to be introduced to prevent the rates from becoming negative in the event of further bank rate reductions. Different rates apply to corporation tax, as the resulting interest is taxable on a company. The current rate charged on late paid income and capital gains tax is 3.5%, and on underpaid instalments of corporation tax 2.5%. Late paid corporation tax not due by instalments is also charged at 3.5%.

]]> http://ukvirtualassistant.co.uk/small-business-update/feed/ 2 http://ukvirtualassistant.co.uk/the-budget-%e2%80%93-how-will-it-affect-small-businesses/ http://ukvirtualassistant.co.uk/the-budget-%e2%80%93-how-will-it-affect-small-businesses/#comments Wed, 26 Nov 2008 22:47:06 +0000 Kerry http://www.bizpro-ltd.com/bizpro-blog/?p=94 There seems to be one word on everyone’s lips at the moment; Budget. It’s something that affects us all, and this year we’ve been waiting with baited breath amid all the speculation, so here’s what BizBlog’s guest blogger, Phil Hendy of Moore Stephens Chartered Accountants based in Malmesbury has to say about it:

• Reduction in the rate of VAT from 17.5% to 15%. This is effective from 1 December 2008 and will revert on 1 January 2010.
• Personal tax allowance to increase to £6,475 for the 2009/10 year.
• Deferral of increase in lower rate of Corporation tax. Therefore the rate will remain at 21%.
• Trading losses will now be able to carry back losses of up to £50k for three years.
• The capital allowance regime on cars costing over £12k will be based on CO2 emissions from April 2009.