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Hybrid cars

Clauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply from 2025-26 until 2029-30.

The Self Assessment rules are prescriptive. Presumably, the main reason for this is to ensure that a taxpayer’s duties and HMRC’s powers are clearly defined.

Families face an evolving legal and tax landscape that demands careful planning, particularly when it comes to safeguarding family wealth.

The CIOT’s latest response was largely positive, many of the Finance Bill proposals being in tune with suggestions the CIOT made in the 2023 consultation.

Zero hours contracts for agency workers

The government published a consultation in October (tinyurl.com/33y5waw9), on the application of the zero h

Much of the Income Tax Act 2007, Parliament might be proud to say, is perfectly normal, thank you very much.

The National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024 includes measures to:

The non-dom regime will undergo a fundamental reform starting on 6 April 2025.

HMRC has updated its Employment Related Securities manuals on the ‘deeming provision’, almost a year to the day after the Supreme Court passed its judgment in the case of Vermilion Holdings

The key point to note is that in light of the changes to reliefs for inheritance tax, individuals should now review their succession planning strategy to ensure that their transfer of weal