The government has published draft NIC Regulations covering the proposed rates of National Insurance Contributions for 2020/21. For many years, these have been trailed ... Continue Reading
BKL looks at a recent publication which recommends a quite fundemental overhaul to IHT to address issues with Inheritance and Intergenerational Fairness - and is ... Continue Reading
RSM's Chris Etherington considers how Entrepreneurs' Relief continues to be poorly handled by successive governments. A Chancellor under pressure following an announcement ... Continue Reading
RSM's Sarah Halsted considers the apparently conflicting powers - both to follow and to ignore - EU case law following Brexit. The European Union (Withdrawal Agreement) ... Continue Reading
RSM's Scott Harwood considers HMRC's continuing battle with the Tax Gap. A former Top Gear mechanic, eco-investors, a charity treasurer and fraudsters selling research ... Continue Reading
BKL considers a recent tax case with potentially important CGT implications for taxpayers who buy property off-plan. The Capital Gains Tax (“CGT”) code ... Continue Reading
BKL explains a recent tax case that highlights that the burden of proof is sometimes on the taxpayer, and sometimes on HMRC. The case of Cooper (more fully Golamreza ... Continue Reading
RSM UK's James Gransby looks at the alternatives open to the government when fixing the NHS Pension Problem caused by the Tapered Annual Allowance for High-Income ... Continue Reading
RSM UK's Zoe Martin looks at PAYE changes to be implemented in the coming 2020 tax year, in relation to the Employment Allowance. Restriction A new restriction ... Continue Reading
The Chancellor has announced that the next UK Budget will be held on Wednesday 11 March 2020. This is the Budget that was postponed from 6 November 2019, basically ... Continue Reading
