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Off-payroll working – the perspective for individuals

24 March 2020

The Government believes the legislative changes will impact 170,000 individuals working through their own intermediary, such as a PSC. For these individuals, the deduction of tax and NI at source will have cash flow implications and, therefore, needs to be planned for.

What do individuals need to consider? 
IR35 - The impact to individuals providing services via Personal Service Companies
Stuart McKinnon

The Government has confirmed that it intends to reform the off-payroll working rules (commonly known as IR35) from 6 April 2021. This change impacts an estimated 170,000 individuals who supply their services through an intermediary, such as a personal service company (PSC), and who would be deemed employed if engaged directly.

Capital allowances

06 November 2019

With the transition to corporation tax for non-resident companies, capital allowances regime should be of significant benefit to non-resident companies.

Introduction of the Structures and Buildings Allowance and what it means for commercial buildings
Adrian Benosiglio

05 July 2019

As of June 2019, the Government introduced a draft statutory instrument for the Structures and Buildings Allowance (SBA). The SBA is intended to encourage investment in the construction of new structures and buildings for commercial use.

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.

Residential property owned by individuals
Stuart McKinnon

The government believed that making residential property more expensive would discourage investors but has done little to affect the property market. Find out why there has been a spike in tax revenues and how stamp duty land tax will affect you.

Increases to Annual Investment Allowance
Rupert Guppy

16 November 2018

The increase in Annual Investment Allowance (AIA) is a key change for capital allowances since the announcement of the recent Budget. Find out more about this increase and how our RSM experts can assist you with your capital projects.

RSM comments on generous capital allowances changes announced in Budget
Rupert Guppy

12 November 2018

The recent budget announced a package of measures designed to encourage business investment in UK real estate by both investors and occupiers.

Capital allowances - challenging the myths

12 October 2018

Capital allowance tax relief can significantly reduce the cost of the investment by reducing the owner’s tax liability. We have developed a myth-busting guide that challenges common myths that often stop businesses from claiming capital allowances.

Cleansing/rebasing more details emerge

04 April 2018

Further clarification for non-doms who may benefit from cleansing mixed fund accounts and the rebasing of their non UK assets.

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