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Off-payroll working – the perspective for individuals

30 July 2019

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 2020. 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.

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.

Joining the 60 per cent club?

15 July 2017

800,000 people will pay the 60 per cent tax rate in 2017/2018 – will you be one of them?

Landlord tax changes bite

18 April 2017

The government’s pledge to not raise rates of income tax, VAT and National Insurance contributions during the current parliament (the triple lock) has meant that it has had to look to other ways of increasing the tax take.

Tax planning for your property portfolio
Stuart McKinnon

Reviewing the tax changes which will occur between now and 2020 which could effect your residential property portfolio.

RSM creates band in 'Diamond' challenge
Stuart McKinnon

26 August 2016

The North East office of audit, tax and consulting firm RSM has formed a band to support The Duke of Edinburgh’s Award (DofE)

Stuart McKinnon

Partner

Stuart is a tax specialist and heads the North East tax practice of RSM. Stuart’s particular expertise is in business structuring, capital tax planning and taxation of professional practices.

Capital gains tax

Capital gains tax can apply on the disposal of assets, from a single item to a multi-million pound business. There are numerous relief opportunities available to manage liabilities, thus maximising the money in your pocket.

Private Residence Relief - All Change

Arguably one of the most important and generous reliefs from UK capital gains tax (CGT) is the exemption available for the disposal of an individual’s home. In straight forward cases where someone owns one property which they have always lived in for the whole period of their ownership any gain arising is completely exempt from a CGT charge. However modern life is never that simple.

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