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December key tax dates 19/22 - PAYE/NIC, student loan and CIS deductions due for month to 5/12/2017 30 - Deadline for 2016/17 self-assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2018/19 PAYE code (for underpayments of up to £3,000 only) Disclaimer
Using the IHT gift exemptions As Benjamin Franklin observed in 1789 'In this world nothing can be said to be certain, except death and taxes.' More than two centuries on, this statement still rings true! These days however, inheritance tax is often referred to as a voluntary tax, because there are various ways to minimise liability to it, or even…
All change for termination payments   As confirmed in the 2017 Spring Budget, the tax rules governing termination payments will change from 6 April 2018. The term 'termination payment' is typically used as a generic summary for a lump sum payment, which is normally (but not always) made to an employee at the time the employment comes to an end.…
OTS outlines future work plans   The Office of Tax Simplification (OTS) has published a paper outlining its future works programme, identifying areas of interest that the office will be looking at in the next twelve months and beyond. The OTS is currently working on a review of VAT, and expects to publish its report in October or November 2017.…
HMRC launch new business support service   HMRC have launched a new service designed to directly help mid-sized businesses as they expand and grow. The new Growth Support Service (GSS) will be open to some 170,000 mid-sized businesses registered in the UK who are undergoing significant growth, and who either have a turnover of more than £10 million, or more…
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