The Office of Tax Simplification (OTS) has published “Closer alignment of income tax and national insurance: a further review” which sets out analysis and possible options for NIC reform.
Nichola's SME Tax W-update 11 November 2016
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The US presidential election result 'trumped' all other news this week; it has certainly seemed like Brexit+++.
Small company reforms: OTS say 'No' to lookthrough, 'Yes' to SEPA
In November 2016 the Office of Tax Simplification (OTS) published their final reports on small company tax reform, recommending that ‘Lookthrough taxation’ proposals be dropped but those for a new ‘Sole Enterprise with Protected Assets (SEPA)' trading vehicle be taken forward.
Nichola's SME Tax w-update 4 November 2016
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The seven main tax and accounting bodies have sent a rocket through the tax avoidance industry by introducing guidance to prevent their members from promoting or creating tax avoidance schemes.
No tax avoidance schemes if you are a member of a professional body
From 1 March 2017, members of seven professional tax and accounting bodies will be prevented from promoting or creating tax avoidance schemes under a new code of Professional Conduct in Relation to Taxation.
Brexit: Parliament must have its say
The High Court has ruled that the UK Government cannot trigger Article 50 to leave the EU without reference to Parliament.
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