In brief

Autumn Budget

Taxation readers can download Tolley’s free in-depth analysis practical guidance and commentary on the Autumn Budget.

See here.

Entrepreneurs’ relief personal company changes

Legislation to change the definition of a ‘personal company’ for entrepreneurs’ relief will be introduced in Finance Bill 2018-19. The new remit will apply to individuals who realise a capital gain on the disposal of shares in a company they are employed in as long as the disposal takes place on or after the Budget date (29 October 2018).

See here.

HMRC business survey

Between November 2018 and January 2019 HMRC will email some customers to invite them to take part in an online survey. The email will come from no.reply@advice.hmrc.gov.uk. The survey is voluntary and anonymous and respondents can opt out. HMRC says the research will help it improve the compliance...