The Chancellor has cut the rate of employee National Insurance by 2% to 10% to take effect in January, reducing total tax for basic rate taxpayers to 30%
In this week’s Q&A, Ewan Edwards, VIP tax advisor at Croner-i, examines whether capital allowances can be claimed when a business premises transfers to the owner’s home and needs refurbishment
The tribunal ruling in BlueCrest Capital Management’s tax arrangements means LLPs should revisit their agreements and profit share computations to assess how they interact with the salaried member conditions, explain Charlotte Sallabank, Christy Wilson and Hayley Rabet from Katten Muchin Rosenman
A taxpayer who failed to declare the sale of three properties and submitted inaccurate self assessment tax returns must pay tax and penalties of £100,485
While the Autumn Statement on 22 November is not meant to be a tax setting event, the Chancellor has indicated policies to drive business investment and productivity will be the priority
An influential group of tax advisers is calling on the government to ‘rethink’ plans to expand the scope of Making Tax Digital reporting to landlords and the self employed
The Scottish government has issued draft rules for a special aggregates tax to replace the UK levy to encourage the use of recycled construction materials