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Off-Payroll Working Rules Going Ahead

The draft Finance Bill clauses issued for consultation on 11 July include legislation to extend the “off-payroll” working rules to the private sector from 6 April 2020. These changes will have significant implications for workers providing their services through...

Inheritance Tax to be Simplified

The Office of Tax Simplification (OTS) have undertaken a detailed review of Inheritance Tax (IHT), which is perceived by many as a complicated tax. The government normally takes account of OTS recommendations and their report is likely to lead to future changes to the...

CGT Letting Relief Restriction

Currently letting relief provides up to a £40,000 deduction in computing the capital gain on the disposal of a property that was at some time the taxpayer’s main residence. The relief is the lessor of £40,000, the gain attributable to the let period, and the amount of...

Make Time for Your Own Personal Development

Make Time for Your Own Personal Development

As a leader in your firm, you are focused on developing the people around you. But who is responsible for your own development?  If you want to help your employees to grow and develop, you need to invest time in developing yourself, as a leader. In order to focus on...

No Tax Free CGT Uplift on Death

Although the OTS were tasked with simplifying inheritance tax, they also considered the interaction with CGT as many asset transfers potentially have both CGT and IHT implications. Currently there is no CGT on assets transferred on death and the recipient inherits the...

IHT Relief for Businesses and Farms

There is currently a very generous 100% relief from inheritance tax for passing on businesses and farm land during lifetime and on death. The rationale for Business Property Relief (BPR) and Agricultural Property Relief (APR) is to enable businesses to be passed on...

5G Networks

5G Networks

5G is the fifth generation of mobile phone and data networks. The rollout has already started - here's what you need to know. Today's mobile phone and mobile data networks tend to use 4G and in some cases, 3G infrastructure. The latest 5G network is designed to work...

CGT Private Residence Relief Changes

CGT Private Residence Relief Changes

Draft legislation to be included in the next Finance Bill will make important changes to the calculation of CGT private residence relief. As announced in the Autumn 2018 Budget, there will be a reduction in the final period exemption to just 9 months and stricter...

Building Trust as a Manager

In order to manage an effective team of people you need to win their trust. If employees don’t have trust in their company and their managers, they can become disengaged. This can lead to high rates of staff turnover and those who stay are likely to be de-motivated....

A Staff Summer Party Can Be A Tax-Free Benefit

A Staff Summer Party Can Be A Tax-Free Benefit

Your organisation may have an annual Christmas party for staff, but the tax rules also allow staff parties at other times of the year which are a tax-free benefit if certain conditions are satisfied. The exemption applies to an annual party (for example, a Christmas...

New VAT Rules for the Construction Sector

New VAT Rules for the Construction Sector

Under new rules due to come in on 1 October 2019 builders, sub- contractors and other trades associated with the construction industry will have start using a new method of accounting for VAT. Under the new rules, supplies of standard or reduced-rated building...

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