The personal allowance The personal allowance is currently £11,500. The personal allowance for 2018/19 will be £11,850. COMMENT A reminder that not everyone has the

Different forms of remuneration In the Spring Budget the government stated it wished to consider how the tax system ‘could be made fairer and more

Business rates Business rates have been devolved to Scotland, Northern Ireland and Wales. The business rates revaluation took effect in England from April 2017 and

On Wednesday 23 November the Chancellor Philip Hammond presented his first, and last, Autumn Statement along with the Spending Review. His speech and the supporting

The personal allowance The personal allowance is currently £11,000. Legislation has already been enacted to increase the allowance to £11,500 for 2017/18. Not everyone has

Corporation tax rates Corporation tax rates have already been enacted for periods up to 31 March 2021. The main rate of corporation tax is currently

Employment Issues Off-payroll working in the public sector From April 2017, where workers are engaged through their own limited company to work for a public

Capital gains tax (CGT) rates The current rates of CGT are 10%, to the extent that any income tax basic rate band is available, and

Making Tax Digital On 15 August 2016 HMRC published six consultation documents on Making Tax Digital. The six consultations set out detailed plans on how

Stamp Duty Land Tax (SDLT) and Land and Buildings Transaction Tax (LBTT) The Chancellor announced in the Autumn Statement that new rates of SDLT on

Capital gains tax (CGT) rates The current rates of CGT are 18% to the extent that any income tax basic rate band is available and

NIC for apprentices under 25 From 6 April 2016 employer NICs are 0% for apprentices under 25 who earn less than the upper secondary threshold