Tax Voice - December 2018

Welcome to December's edition of tax voice, a monthly round-up of the most important tax news.

Small businesses excluded from IR35 reform for the private sector, but what constitutes ‘small’? 
3 December 2018

The Government has clearly listened to concerns raised during the IR35 off-payroll consultation process and intends to exclude small businesses from the forthcoming rules for private sector business. Find out what constitutes a small business and how we can help you.


Digital services tax – Is it worth the gamble?

03 December 2018

The new digital services tax (DST) will add compliance duties on the taxpayer, and there is a substantial risk that it will introduce more complexity to the UK tax regime. Discover how businesses may face uncertainty as they struggle to define if their activities fall within the scope of DST.

Think your shares qualify for entrepreneurs’ relief?

03 December 2018

Changes to Entrepreneurs’ Relief have widespread implications and have created uncertainty for shareholders. Find out what these changes are, if you qualify and how we can help you.

Annual investment allowance increased five-fold

03 December 2018

From January 2019, the annual investment allowance (AIA) will increase from £200,000 to £1m until December 2020. Find out what businesses with expected capital expenditure need to do to benefit from this.

Making tax digital for VAT - 6 month deferral for complex businesses

03 December 2018

Making Tax Digital for VAT has been deferred for 6 months for organisations considered as having ‘complex requirements’. The decision to delay mandatory MTDfV was based on ensuring complex organisations have sufficient time to test their software solutions and HMRC’s service before they are required to join MTDfV. Find out why this is important and how we can assist.