David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015. Read a summary here, Tax Faculty members can download the full guide.
SDLT - guidance
Practical guidance from ICAEW's Tax Faculty related to stamp duty land tax (SDLT) within the UK tax regime.
Read the Tax Faculty’s comprehensive summary of the Spring Budget 2017, covering all new announcements relating to: Making Tax Digital; business and company taxes; rates and allowances; personal and employment taxes; pensions and savings; and VAT and duties.
Non-domiciliary announcements made at summer budget 2015