22 August 2019
IR35 For Private Sector Workers - A Reminder Of Forthcoming New Legislation
HMRC’s latest Employer Bulletin includes a reminder about the changes to the off-payroll working (IR35) rules for the private sector from April 2020. The transfer of the onus for IR35 decisions away from the worker to (medium and large) private sector engagers.

31 July 2019
Changes To IHT Rules On Excluded Property Trusts
Draft clauses for the next Finance Bill have been published confirming that property added to a settlement or transferred between settlements after the settlor has become UK domiciled or deemed domiciled cannot generally be excluded property for IHT purposes.

29 July 2019
Entrepreneurs' Relief - An Update
Capital gains tax (CGT) entrepreneurs’ relief can substantially reduce the CGT payable on the sale of a business or an interest in a business. Changes to entrepreneurs’ relief were introduced in Finance Act 2019, in connection with the qualifying holding period, the definition of a ‘personal company’ and the dilution of a shareholding below 5%.

19 July 2019
Tax Abuse And Insolvency - New Legislation
Tackling taxpayers who use the insolvency regime to avoid or evade tax liabilities.

18 July 2019
Insolvency Changes - New Legislation
From 6 April 2020, when a business enters insolvency, more of the taxes paid by its employees and customers, and temporarily held in trust by the business, will go to HMRC rather than being distributed to other creditors.

18 July 2019
Changes To Private Residence Relief Applicable From 6 April 2020
HMRC has published a summary of responses to the consultation on changes relating to private residence relief.

17 July 2019
Digital Services Tax - New Legislation
The Government is introducing the Digital Services Tax (DST) from April 2020, to ensure certain digital businesses pay tax reflecting the value they derive from UK users.

17 July 2019
IR35 For Private Sector Workers - New Legislation
The transfer of the onus for IR35 decisions away from the worker to (medium and large) private sector engagers.

27 June 2019
Employment Allowance - Eligibility Reforms
HMRC has published new consultation on changes to the Employment Allowance

28 May 2019
Consultations
Consultations, calls for evidence and other consultative documents on taxation – update at May 2019

25 April 2019
The First Estimate Of Government Borrowing For 2018/19 Takes Us Back To The Turn Of The Century
March’s Government borrowing figures show the annual deficit to have reached its lowest level since 2000/01.

08 March 2019
IR35 For Private Sector Workers
The Government has published a consultation document setting out its proposals for the transfer of the onus for IR35 decisions away from the worker to Private Sector businesses.

07 March 2019
Extension Of Security Deposit Legislation - Confirmed
The Government has confirmed that, following its recent consultation, the regulations required for the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions will become law on 6 April 2019.

01 March 2019
IR35 For Public Sector Workers
HMRC has updated its guidance on the ‘Off payroll working rules’ (IR35) in the public sector

27 February 2019
Insolvency Changes - New Government Consultation
Ensuring more of the taxes paid by a businesses’ employees and customers, and temporarily held in trust by the business, will go to HMRC rather than being distributed to other creditors.

26 February 2019
Corporate Residence
How easy is it to avoid UK corporation tax by registering a company abroad?

25 February 2019
Government Borrowing Data Gives The Chancellor A Fair Wind Ahead Of The Spring Statement
January’s all-important Government borrowing figures have put the Chancellor on course to undershoot the OBR’s Autumn Budget estimate for the 2018/19 deficit, just when the opposite was looking possibility.