New toolkit for employers on handling domestic abuse
Public Health England (PHE) and Business in the Community have published a new toolkit to help employers support workers who are affected by domestic abuse.
One in four women and one in six men ... read more
Rent-a-room relief to be modified
The publication of the draft Finance Bill 2018-19 includes legislation to change the way the rent-a-room relief scheme works. Following last year's Budget, a consultation was launched by HM Treasury ... read more
Beneficiaries of tax exempt pension benefits to be extended
The draft Finance Bill includes a new measure that will help modernise the tax treatment of employer paid premiums for the provision of death in service life assurance products for their employees. ... read more
Rules for use of taxable cars and vans to be updated
The Finance Bill 2018-19 draft clauses include new measures that will address two anomalies in the Optional Remuneration Arrangements (OpRA) rules.
These measures will:
ensure that when a taxable ... read more
Draft clauses for forthcoming Autumn Budget are published
The Finance Bill 2018-19 draft legislation was published on 6 July 2018. The Bill which runs to 226 pages (with a further 143 pages of explanatory notes) contains the legislation for many of the tax ... read more
Change to evidence required for employee expenses
A new measure to remove the requirement for employers to check receipts for expense claims made by employees using the HMRC benchmark scale rates or overseas scale rates is to be introduced.
The ... read more
Non-UK resident property companies to be charged Corporation Tax
The government is to move forward with plans to charge Corporation Tax to non-UK resident companies with property income. Currently, these companies are chargeable to Income Tax and not UK Corporation ... read more
Technical change to Entrepreneurs’ Relief
Entrepreneurs' Relief applies to the sale of a business, shares in a trading company or an individual’s interest in a trading partnership. Where Entrepreneurs' Relief is available CGT of 10% is ... read more
EU Settlement Scheme
The government’s response to the Home Affairs Select Committee’s report on the delivery of Brexit, published in May 2018, committed to providing further details about the proposed EU Settlement Scheme ... read more
Spousal tax reliefs for unmarried couples?
In a unanimous decision, the Supreme Court has decided that the law preventing opposite sex couples from entering into a civil partnership breaches the European Convention on Human Rights (ECHR). The ... read more