Entrepreneurs’ Relief is a capital gains tax relief bestowing a 10% rate of tax on up to £10m of gains stemming from qualifying business sales.
This article looks in-depth at how your temporary workers will be assessed and their status therefore determined after the IR35 rule changes.
Less than five months away from the implementation of the off-payroll working in the private sector rules, two more IR35 decisions have been published.
This guide will explain the Research and Development tax relief scheme and help you navigate the rules to ensure that potential claims are not missed.
Last year Christa Ackroyd lost a First Tier Tribunal appeal, with the decision going HMRC’s way that IR35 did apply to her work with the BBC on Look North.
Brexit may mean you have to apply customs, excise and VAT procedures, like those that already apply for goods and services traded outside the EU.
We take a look at IR35 and the upcoming changes in April 2020, whether this will affect your recruitment business and if so what you need to do next.
We’re now well into the new taxation of offshore intangible property receipts, which came into play with Finance Act 2019. Intangible property has a very wide meaning but will include patents, trademarks and copyright.
It is as important as ever to ensure all bases have been covered when dealing with your personal tax affairs, following a recent flurry of letters from HMRC showing that they are checking 2017/18 personal tax returns where they believe that child benefit payments have been omitted.
Back in early November, we blogged about some worrying changes to entrepreneurs’ relief as a result of what looked like sloppy drafting in the Finance Bill. Happily, the Government tabled, on 20 December, a proposed amendment which has gone some way to addressing our concerns.