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Surprise extension to the childcare voucher scheme
Jackie Hall

25 April 2018

In a surprise move, the Government has announced an extension of the existing childcare voucher (CCV) scheme, which will now remain open to new entrants until October 2018. The Government rolled out its new Tax-Free Childcare scheme earlier this year, but it is thought that concerns over the operation of the new scheme may be behind the extension.

More changes afoot for partnership taxation

19 September 2017

As expected, following a consultation at the end of 2016, draft legislation published on 13 September 2017 includes provisions aiming to remove uncertainty and provide clarity on the taxation of partnerships. Here are our thoughts on the main proposed changes, and steps that firms might wish to take.

Business Property Relief – it’s a business matter

25 August 2017

A recent tribunal case which considered the availability of Business Property Relief (BPR) on a livery business, could have much wider implications for landholders. The case of The Estate of Maureen W. Vigne v. HMRC is one of many involving arguments for or against the availability of BPR.

Who really bears the burden of tax?

03 May 2017

A recent House of Commons Briefing Paper on Stamp duty land tax (SDLT) on residential property includes some interesting statistics, prompting us to consider the question – who really bears the burden of tax?

How can non-doms plan effectively without legislative certainty?

29 March 2017

We are about to see the most significant changes to the tax rules for non-domiciled individuals since their introduction many decades ago. However, those affected are unable to plan effectively as the relevant legislation has yet to be passed.

NI contributions alignment

09 March 2017

Additional two per cent National Insurance contributions for the self-employed, including partners of partnerships/LLPs

Private landlords should not sleep-walk into new tax rules

09 February 2017

The tax rules regarding buy-to-let property have long been complex. However things are about to become even more difficult for individuals who are landlords of residential property.

A bright future for partners planning their retirement
Mark Waddilove

01 November 2016

A range of challenges face partners looking to plan effectively for their retirement in the current volatile marketplace. Mark Waddilove looks at the options, and which to choose at different stages of your retirement planning

Changes to partnership taxation should be deferred or dropped

01 November 2016

The government consultation on how partnerships calculate and report their taxable profits and liabilities closes today, but the proposed measures are largely unnecessary and risk breaching confidentiality and increasing the administrative burden for partnerships, their advisers and HMRC.

Is it time for yet another rethink on pensions

05 October 2016

Tax relief on pension contributions has for many years been the subject of lively debate and over recent years we have seen a plethora of legislative changes which have led not to the simple and fair system we would have liked, but to an ever more unsatisfactory and seemingly unfair approach.

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