Advisory fuel rate 2018/19 for company cars These are the suggested reimbursement rates for employees' private mileage using their company car from 1 June 2018. Where there has been a change the
Trust Taxation We are still awaiting the promised consultation on trust taxation announced in the Autumn 2017 Budget. However, in the meantime HMRC have updated their guidance on how different types of
SHORT-TERM BUSINESS VISITORS HMRC are consulting on ways to simplify the tax treatment of short-term business visitors from the foreign branch of a UK company, to ensure the UK is an attractive
What is the 2019 loan charge? This is a tax charge on any outstanding loans that exist as a result of a disguised remuneration tax avoidance scheme. It applies to any loans
NOTIFY HMRC OF EMPLOYEE BENEFITS TRUSTS AND SIMILAR LOANS BY 30 SEPTEMBER HMRC have published revised guidance on settling tax liabilities in relation to the use of disguised remuneration schemes involving Employee
New VAT rules for building trade in 2019 Under new VAT rules due to come in on 1 October 2019 builders, sub- contractors and other trades associated with the construction industry will
Tax diary: All the main tax events for March / April 2018 Welcome to this month’s Tax Diary, providing you with all the main tax events for the next couple of months
Simplification of Inheritance Tax The Office of Tax Simplification (OTS) have been tasked with carrying out a review of Inheritance Tax (IHT) with a view to simplifying how the tax operates. IHT
Making Tax Digital for business delayed further, apart from vat reporting HMRC have confirmed that no further MTD for business changes will be brought in before 2020 at the earliest. The Treasury
EMI SHARE OPTION SCHEME RECEIVES STATE AID APPROVAL Last month, we reported that the Enterprise Management Incentives (EMI) share option scheme lost its EU State Aid approval on 6 April 2018. The
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