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This quarter we provide an update on changes to the pensions auto-enrolment regime. This entered a new phase from 1 October, with new employers coming immediately into compliance obligations. Further changes are on the horizon, with increases to minimum contributions due from April 2018.
This quarter we provide an update on the government’s new timetable for the roll-out of the Making Tax Digital for Business (MTDfB) programme. HMRC is now allowing a longer period for most businesses to prepare for change.
This quarter we provide a planning perspective to the proposed reduction in the Dividend Allowance from April 2018. Investors with quoted shareholdings can take some action now to reduce the impact of the reduction in this ‘tax-free’ allowance.
This quarter we consider changes to the VAT Flat Rate Scheme (FRS) which allows small businesses to pay over VAT on all their sales at a flat rate rather than output VAT on sales less input VAT on purchases.
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The government's Coronavirus Job Retention Scheme (CJRS) begins winding down from 1 July.
The government has confirmed that employers of all sizes in England can now apply for £3,000 in extra funding to help them take on new apprentices.
From 1 July 2021 there are changes to the Stamp Duty Land Tax (SDLT) and Land Transaction Tax (LTT) bands for residential property.