On 13 March 2018, the Chancellor of the Exchequer published the Spring Statement 2018. As promised in his Autumn Statement 2016, the Spring Statement did not contain details of new major tax or spending changes, however the government has published a list of calls for evidence and consultations currently taking place which set out its approach to adapting the tax system going forward. Brief descriptions of the consultations and links to the relevant documents are below: Allowing Entrepreneurs’ Relief on gains made before dilution. The government intend to introduce legislation in the Finance Bill 2018-19 to allow individuals who no longer own 5% of the share capital of a company as a result of an issue of new shares to claim Entr...

Click here to download Issue 8, 2017 of the Intelligent Tax Newsletter. In this issue:  The "Big Tax Case" - Final Score: HMRC 1, Rangers 0 Are Directors Required to File Tax Returns? Impact of Cash Surpluses on Entrepreneurs' Relief Changes to Salary Sacrifice

Click here to download our first Intelligent Tax Newsletter of 2016. This issue provides a summary of the Budget 2016 and the changes that will affect business owners, as well as an outline of the new Benefit in Kind rules.    

Click here to download our Winter 2015 Intelligent Tax Newsletter. This issue focuses on employee shareholder schemes, including: Employee Ownership Trusts EMI Schemes: A Summary Employee Shareholder Status

Click here to download the Intelligent Tax Newsetter Summer 2015 We have included a summary of some of the changes announced in George Osborne's post-election Budget 2015. In this issue: Dividends: Changes explained Pensions: Annual allowance reduction Inheritance tax: Main residence nil-rate band