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The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’) implement the 4th European Money Laundering Directive.

In November’s Technical Newsdesk we highlighted that, following new anti-money laundering legislation, most trusts are now required to retain a written record of their beneficial owners.

Legislation introduced in June 2017 requires most trusts to retain a written record of their beneficial owners.

In the UK our tax system is often said to encourage the use of employee share schemes.

The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective supply of patient capital, current interventions and potential solutions.

The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?

IR35 – an imperfect history

IR35 was first introduced in FA2000 as a way of making sure that contractors in one man one woman companies would self-police their exposure to income tax and

From 6 April 2017 employers in the UK with a pay bill of more than £3 million per annum are charged a 0.5% apprenticeship levy which is collected via the PAYE system and paid to HMRC who (in Englan

In 1999, Chancellor Gordon Brown announced that measures would be introduced to counter tax avoidance by the use of so-called ‘personal service companies’.

Following Philip Hammond’s decision to abandon planned increases in Class 4 NICs, you could be forgiven for thinking that there will be no changes to NICs for the self-employed in the near future.