Tax voice - March 2017

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

Will public bodies be ready for the new intermediaries legislation?

17 March 2017

From April 2017, all public sector organisations will need to consider whether to withhold income tax and national insurance contributions (NICs) under PAYE on payments to personal service companies (PSCs) or their intermediary agents.

Inheritance tax planning - don't leave it too late

17 March 2017

Inheritance tax planning is about ensuring that reliefs and allowances, which in some cases can fully exempt an estate from tax, are being fully utilised. The rules for these reliefs can often be complex and while many might think they should apply, they might not – and this might only be discovered when it is too late.

Are you ready for the tax year end?

17 March 2017

As the end of the tax year approaches, what claims and elections should you consider?

Substantial shareholding exemption - a change for the better

17 March 2017

The outcome of the government’s consultation on reforming the substantial shareholding exemption (SSE) has significantly expanded the exemption and reduced the complexity associated with its application.

Corporate loss relief reform update

17 March 2017

Changes to the corporation tax loss relief rules are due to be implemented from 1 April 2017. They will be accompanied by a series of recently published anti-avoidance rules.