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It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of their pension fund as they choose.

Introduction

Gross direct and indirect tax collections form roughly 12% of India’s GDP (compared with the OECD 2016 average of approximately 35%), with each contributing about half therei

On the 1 April 2018, Land Transaction Tax (LTT) and Landfill Disposal Tax (LDT) in Wales will replace SDLT and Landfill Tax respectively.

Electric vehicles

A year ago, I wrote about business mileage for electric cars:

Writing for the Tax Voice means we need to focus on the facts and technical issues.

On 1 December 2017, HMRC published the response to its ‘Taxation of employee expenses call for evidence’, which closed last summer.

Employers should always be ready for a challenge from HMRC. They should consider HMRC’s hot topics and also ensure they have robust systems. 

This article is intended as a summary of the reform of the termination payments law that is to apply from 6 April 2018.

Now that the staging of automatic enrolment is complete the automatic enrolment duties apply to all employers and workplace pension saving has become the norm for a new generation of workers.

The Optional Remuneration Arrangement (“OpRA”) rules took effect from 6 April 2017 amid HMRC concerns about the increasing use of salary sacrifice and the perceived connected loss of tax and NIC re