Off-Payroll working lives to see another day

The 23 September Fiscal Statement included the unexpected news that the “off-payroll working” (OPW) rules would be scrapped from 6 April 2023. […]

The Government will continue to support business capital investment by keeping the level of the 100% Annual Investment Allowance (AIA) at £1 […]

The Government will continue to support the Seed Enterprise Investment Scheme (SEIS), although we still await further detail. In the original 23 […]

It should be noted that there has also been a U-turn on the original 2-year cap on domestic gas and electricity tariffs. […]

Date What’s Due 1/11/22 Corporation tax for year to 31/01/2022 unless quarterly instalments apply 19/11/22 PAYE & NIC deductions, and CIS return […]

On 23 September 2022, Kwasi Kwarteng, the new Chancellor (the fifth in as many years) delivered a Tax Cutting “Fiscal Event” or […]

The normal budget process is for the Office of Budget Responsibility (OBR) to report on the state of the UK economy at […]

It was on 7 September 2021 that we first heard about a new 1.25% Health and Social Care Levy, imposed on employers, […]

Many director/shareholders of family companies pay themselves a small salary and take the rest of their “pay” in dividends. With dividends being […]

The previous Chancellor, Rishi Sunak, had dangled a possible cut in the basic rate of income tax from 20% to 19% from […]