There were many predictions before this week’s Budget that the Government considered that the 10% capital gains tax rate that applies to the first £10m of gains made by entrepreneurs on business assets was too generous and would be reined in. As it happened, the rules...
In this week’s Budget the Chancellor has announced a re-introduction of a restriction to the amount of R&D tax credit relief that can be claimed. This is aimed at preventing abuse of R&D tax relief for small and medium-sized enterprises (SMEs). The restriction...
Since the reforms for off payroll working were introduced for the public sector, there has been the expectation that this would eventually be introduced to the private sector. The reforms mean that businesses will become responsible for assessing an individual’s...
Whether or not you believe the Chancellor is right to say that “Austerity” is coming to an end, he certainly surprised most commentators with a number of his announcements, not least of which included the early implementation of the Government’s manifesto promise to...
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