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Double cab pick-up vehicles (DCPUs) with a payload of one tonne or more are to be treated as cars for specified tax purposes.
The autumn Budget Red Book states that from 1 April...
The lower rate of capital gains tax will rise from 10% to 18% and the higher rate from 20% to 24%. These new rates came into effect on 30 October. The rates for business asset...
The government is introducing reforms to the taxation of employee ownership trusts (EOTs) and employee benefit trusts to ‘prevent opportunities for abuse, ensuring that the...
New legislation will be introduced to tackle tax non-compliance among umbrella companies, the chancellor announced.
An HMRC policy paper states that, from April 2026, agencies...
1 December 2024Payment of corporation tax liabilities for accounting periods ended 29 February 2024 for SMEs not liable to pay by instalments.Check HMRC website for advisory...
Several changes were made to inheritance tax reliefs in the Budget, although the chancellor confirmed that the nil-rate band and residence nil-rate band will remain fixed at their...
The rate of employer National Insurance contributions will rise from 13.8% to 15% from 6 April 2025, the chancellor announced in her autumn Budget.Further, the point at which...
The 4.3 million residents of London paid more than a quarter – £59.3bn (26.7%) – of annual income tax paid in the UK in 2020-21, according to research by the...
The tax authority should speed up the implementation of the new self-assessment penalty regime, says the Low Incomes Tax Reform Group (LITRG), after expressing concern that delays...
HMRC has published Spotlight 65 concerning the use of a General Data Protection Regulation (GDPR) provision to reduce tax liability. The department states:
‘HMRC is aware of...
In 2018-19, UK residents under-declared tax of £400m on offshore income, according to new analysis from HMRC. The undisclosed foreign income report estimated that 16% of...
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