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.

13 February 2019
Finance Act 2019
Finance Act 2019 has now received royal assent.

22 January 2019
Extension Of Security Deposit Legislation
The Government has published consultation on the regulations required for the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions.

18 January 2019
OTS Call To Simplify Tax Relief On Business Assets - Chancellor's Response
The Chancellor responds to the OTS review of the Capital Allowances system.

16 January 2019
Rates And Thresholds For 2019/20
HMRC has published a useful summary of rates and thresholds for employers (and anyone else interested) for 2019/20.

15 January 2019
Finance Bill
The Finance (No 3) Bill 2017-19 has received its first reading in the House of Lords.

14 January 2019
Frozen Tax Thresholds
The Institute for Fiscal Studies has published an interesting note looking at the High Income Child Benefit Charge.

11 January 2019
Consultations
Consultations, calls for evidence and other consultative documents on taxation – update at January 2019

07 January 2019
More Changes To Entrepreneurs' Relief
The Government acts on concerns raised about its October 2018 changes to entrepreneurs’ relief.

19 December 2018
Student Loans: The Ons Revises Accounts Treatment
The bizarre and creative way in which the Treasury accounts for student loans will be reformed under a new method put forward by the Office for National Statistics.

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?