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

Corporation tax rates The main rate of corporation tax is currently 20% and this rate will continue for the Financial Year beginning on 1 April

The personal allowance For those born after 5 April 1938 the personal allowance is currently £10,600. Those born before 6 April 1938 have a slightly