30 November 2018
Benefit Rates 2019/20
The DWP has published proposed benefit rates for 2019/20

28 November 2018
Capital Gains Tax & Properties
Private residences – CGT on sale of private residences that have been let – important changes in Budget 2018

26 November 2018
Government Borrowing Figures For October
After a run of good Government borrowing figures, the October number disappoints.

08 November 2018
Changes To Entrepreneurs Relief
The 2018 Budget announced two key changes to entrepreneurs’ relief which could have a significant impact on individuals/shareholders, as we explain.

08 November 2018
Probate Fee Increases Return To The Agenda
Probate fees for England & Wales are to increase, partially reinstating the proposals abandoned in April last year.

07 November 2018
Finance Bill Published Today
Following on from last week’s Budget, the Finance Bill has been published today.

07 November 2018
IHT: Changes To The Residence Nil Rate Band
Minor technical changes to the residence nil rate band which will have effect for deaths on or after 29 October 2018.

06 November 2018
Cgt: Changes To Private Residence Relief
Changes to restrict the benefit of private residence relief for capital gains tax purposes.

05 November 2018
Interest Rates
The Budget produced some changes for NS&I.

05 November 2018
Gift Aid Small Donations Schemes And Charities
Increase in the individual donation limit for gifts under the Gift Aid Small Donations Scheme.

02 November 2018
April 2019 Changes
The rise in auto-enrolment contribution rates in April 2019 coincides with the Budget changes to income tax and NICs for 2019/20. The combination of the two has some interesting consequences.

01 November 2018
The £50,000 Higher Rate Threshold
The £50,000 higher rate threshold, accompanied by a £12,500 personal allowance, has some interesting hidden consequences.

31 October 2018
Rent-A-Room Proposals Ended
The Government has announced that a planned change to the operation of rent-a-room relief will not now go ahead.

31 October 2018
Self-Funded Work-Related Training - Proposals Ended
The Government has announced that its proposals for extending tax relief to self-funded training by employees, and the self-employed, will not go ahead.

30 October 2018
Consultations
This is the extract from our 2018 Budget Report covering consultations.

30 October 2018
Off Payroll Working
The reforms announced to “off payroll” working have the clear aim of increasing compliance with the existing off-payroll working rules (known as IR35) in the private sector.

29 October 2018
2018 Autumn Budget Report - Pdf
A summary and analysis of the October 2018 Budget report

29 October 2018
Budget 2018 Press Releases
Copies of the relevant press releases.

24 October 2018
A Good Set Of Government Borrowing Figures Going Into The Budget
The September borrowing figures and a revision of August’s numbers reinstated the healthy trend of recent deficit data for the Chancellor ahead of his Autumn Budget.

23 October 2018
Possible Changes Of Interest To Financial Planners
What are the chances of seeing changes to the taxation of pensions, savings and inheritance?

17 October 2018
The Green Budget
The Institute for Fiscal Studies (IFS) has published its Green Budget report, looking at the conflicting demands faced by Mr Hammond in less than a fortnight’s time.

15 October 2018
OTS Call For HMRC To Improve Taxpayer Guidance
The OTS has undertaken a strategic review of the information and guidance HMRC provides for taxpayers and their advisers

11 October 2018
Entrepreneurs' Relief: Preference Shares - When Are They Ordinary Share Capital (Osc)?
HMRC’s views on the circumstances when Preference Shares can qualify as Ordinary Share Capital for entrepreneurs’ relief.

28 September 2018
Budget Date Announced: What Can We Expect
Now we have the date of the Budget (29 October) what can we expect?

27 September 2018
Autumn Budget Date Announced
The Autumn Budget date has been announced.

25 September 2018
The Status Of Tax Policy Consultations – September 2018
Key tax policy consultations - September 2018

25 September 2018
The Improvement In Government Borrowing Figures Ends
The August borrowing figures reversed the good news trend of recent months, removing an element of the wriggle room that had been building for the Chancellor ahead of his Autumn Budget.

18 September 2018
Timing Update
A press report at the weekend suggested that the Budget could take place in early October.

13 September 2018
Timing
The Chancellor has told the House of Lords he does not yet know when he will present the Budget.

10 September 2018
Class 2 Contributions
There has been another U-turn on Class 2 NICs, which will not now be scrapped from April 2019.

23 August 2018
Government Borrowing Figures Improve
The July borrowing figures showed a surplus for the month, a repeat of last year’s performance and only the second surplus for July since 2002. It means more wriggle room for the Chancellor ahead of his Autumn Budget.

31 July 2018
The Status Of Tax Policy Consultations – July 2018
Key tax policy consultations - July 2018

26 July 2018
Student Loans, Smoke And Mirrors
The bizarre way in which the Treasury accounts for student loans has come under the spotlight in the last week. The consequences for Mr Hammond’s borrowing numbers could be an education...

25 July 2018
Government Borrowing Data Gives The Chancellor A Little Wriggle Room
June’s government borrowing figures have given the Chancellor some wriggle room for his Autumn Budget, when he will need to address the £20.5bn extra NHS spending the Prime Minister has promised.

24 July 2018
Policy Paper – ENTREPRENEURS’ Relief Where Shareholding ‘DILUTED’ Below 5%
HMRC has recently published a policy paper allowing individuals to obtain relief for gains even if their shareholding is ‘diluted’ below the 5% qualifying threshold for entrepreneurs’ relief as a result of a new share issue.

23 July 2018
The Obr Prices The NHS Pledge
The OBR’s latest Fiscal Sustainability report takes account of last month’s pledge from the Government of an extra £20.5bn NHS spending by 2023. As there were no corresponding tax plans to work with, the OBR draws some unpleasant conclusions.