13 November 2019
Digital Services Tax - More International Progress
The UK 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. However, further progress is being made at an international level

14 October 2019
Digital Services Tax - Latest International Progress
The UK 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. However, a recent OECD proposal indicates progress is being made at an international level. The CIOT has therefore called for the UK’s DST to be delayed.

11 September 2019
IR35 For Private Sector Workers - New HMRC Guidance
HMRC has published new guidance on the April 2020 changes to off-payroll working rules (IR35).

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