Background The latest consultation considers granting additional powers to HMRC to tackle tax avoidance. The effects will be wide ranging and…Read more
Last week, HMRC published a consultation document which sets out its proposals to tax benefits-in-kind provided through salary sacrifice schemes. Salary…Read more
Background Finance Bill 2016 inserted new section 396B into Income Tax (Trading and Other Income) Act 2005. The new rule means…Read more
Background HMRC continue their battle against taxpayers who seek to extract funds from their companies at low 10% Entrepreneurs’ Relief rates…Read more
Most people are familiar with the new £5,000 tax-free dividend allowance but not many people appreciate the complications between this and…Read more
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