VAT Reverse Charge: Delayed
The reverse charge was due to come into effect on 1 October but the government have decided to delay the start of...
The reverse charge was due to come into effect on 1 October but the government have decided to delay the start of...
What are dividends? Dividends are payments made to company shareholders. If you are shareholder you would pay tax:...
The government has announced that there will be a zero P11d benefit for the drivers of electric cars from 2020/21....
Earlier this year high earners were lobbying for pension tax changes, namely hospital doctors and GPs – read...
The Office of Tax Simplification (OTS) have undertaken a detailed review of Inheritance Tax (IHT), which is...
The Government is introducing a VAT reverse charge on certain building and construction services. The legislation...
Hospital doctors, GPs and other high earners are lobbying the government to amend the pension tax rules. The...
The current £3,000 employment allowance continues to be set against the employer’s national insurance contribution...
The child benefit charge was introduced in 2013 and affect over 1 million families. If you or your partner earn an...
The government is currently consulting on important changes to private residence relief that are likely to be...
Last year HMRC carried out a review of rent a room relief that was introduced in 1992 to offer a wider range of low...
Non-UK residents will from 6 April 2019 must pay Capital Gains Tax (CGT) on the disposal of UK real estate. Prior...
Disguised remuneration charges will apply to certain loans to directors and employees that are still outstanding...
HMRC have announced that the changes to the national insurance (NIC) treatment of termination payments and sporting...
A further late change to the Finance Bill will re-introduce relief for acquired goodwill on the acquisition of...
The government and HMRC have recently updated their ‘partnership packs’. The packs were created with the intention...
One of the other capital allowance changes announced in the Autumn Budget was the reduction of the writing down...
New inheritance tax rules for passing on the family home started on 6 April 2017. This additional relief should be...
A self-assessment is a tax form that provides HMRC details of an individual’s income and expenditure to calculate...
The Autumn 2018 Budget announced a new 2% straight line tax deduction for the cost of construction or renovation of...