Chart of the week: personal tax bands

This week’s chart examines the complexity in the tax system and potential options for reform by looking at the number of tax bands for salaried employees across the UK.

Uber drivers are workers. What does that mean for tax and employment?

Earlier this year, the Supreme Court ruled on a landmark employment law case involving Uber. Mark Hammerton, partner at law firm Eversheds Sutherland, explores the fallout and what it means for tax.

HM Treasury identifies ways to make better use of the public balance sheet

HM Treasury’s Balance Sheet Review highlights significant opportunities already identified, reforms undertaken and savings delivered to manage the nation’s assets and liabilities.

NAO adds to calls for a long-term strategy for adult social care

A National Audit Office report lays out the challenge for local authorities and central government on adult social care in the absence of a long-term funded plan.

Business rates reform: escaping the shadow of 1990

There is a growing view among organisations that business rates as they stand aren’t fit for purpose. But the last big reform of local government tax ended in riots. Can it be done?

HM Treasury identifies ways to make better use of the public balance sheet

Ten years on from the introduction of the Whole of Government Accounts, HM Treasury’s Balance Sheet Review has been looking at how to improve balance sheet management in the public sector.

Chart of the week: personal taxation by legal form

Our chart this week compares the differences in the tax payable depending on legal form – an area ripe for reform in theory, but much more difficult in practice.

What COVID-19 means for the future of tax

With the pandemic increasing pressure on public finances, could this prompt overdue discussions on tax reform? ICAEW's Head of Tax Frank Haskew and independent adviser Martin Wheatcroft reflect on recent announcements and challenges facing the Chancellor.

Local authority balance sheets in the spotlight

A recent legal battle over the transparency of Thurrock Council’s £815m debt-leveraged investments in solar power bonds highlights the importance of understanding and managing balance sheet risk in the public sector.

Test, Trace and Protect programme in Wales praised for quickly learning lessons

Audit Wales reports that the Welsh Government’s Test, Trace, Protect programme has developed well and effectively learnt lessons from earlier peaks of COVID-19.