Ideas and insights

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Potential changes to off-payroll working and IR35 in the private sector

22 June 2018

The government's much anticipated consultation paper on IR35 in the private sector was published in May. What does the consultation paper say?

Dress codes in the workplace – what does the newly released government guidance advise?

22 June 2018

There have been several high-profile news reports which have questioned the appropriateness of dress code policies in the workplace. Read more to find out how your organisation can avoid making mistakes?

Inheritance tax and spouses / civil partners with mixed domiciles – tax pitfalls
Sophie St John

Many spouses and civil partners are under the impression that anything they gift to the other, whether during their lifetime or on death, is fully exempt from inheritance tax (IHT). However, there is an anomaly which can have serious IHT consequences for some couples (spouses and civil partners are referred to as ‘married couples’ and ‘spouses’ below for brevity).

Investors’ relief

An expansion of entrepreneurs’ relief, investors’ relief could provide for a reduced 10 per cent rate of capital gains tax (CGT). In our short video we explain what investors’ relief could mean for you and how RSM can help you explore your tax planning options.

Entrepreneurs’ relief
Helen Relf

This valuable tax relief can help reduce the rate of capital gains tax (CGT) on a qualifying disposals of all or part of a business. Take a look at our short video to see what this could mean for you and how RSM can help.

Business profits
Mark Waddilove

The timing of business expenses could be key to achieving cash-flow advantages and fully utilising investment allowances. In our video we explain what this could mean and how RSM can help ensure your business profits are effectively manged.

May sun shines on pubs, but casts shadow on restaurants

18 June 2018

Hot weather in May helped boost trade in Britain’s pubs, but hit restaurant sales. Overall, the country’s managed pub, bar and restaurant groups saw collective like-for-like sales up 1.4% on May last year, according to latest figures from the Coffer Peach Business Tracker.

Tax voice - June 2018

15 June 2018

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

Inheritance tax simplification could mean action now

15 June 2018

Inheritance tax (IHT), in its current form, has been largely unchanged since it was introduced in 1986. The tax take from IHT is on the rise, largely as a result of property prices, but the freezing of reliefs and allowances has also had an impact, resulting in a doubling of the tax take over the past seven years to reach close to £5bn per annum.

HMRC's large corporate mailshot focus

15 June 2018

Many larger corporates have in recent weeks received letters from HMRC reminding them of key pieces of legislation that may apply to them, highlighting the fact these measures became effective in 2017.