The chancellor omitted to mention the majority of the new measures that the government has proposed for the 2016 Finance Bill when he presented his Autumn Statement last Wednesday. In this guide we fill in the details for SME owners and tax advisers.
Autumn Statement 2015: speech at a glance
The chancellor gave his Autumn Statement on 25 November 2015 together with his spending review. This is our summary of tax-related issues in his speech.
ISA Help to Buy
The 'Help to Buy ISA' was launched on 1 December 2015. It was a new account aimed at helping first-time buyers to save up for the deposit on their home. It closed to new applicants in 2019.
Nichola's SME Tax w-update 19 Nov 2015
Hello
This week we have a new client briefing on the changes to dividend tax, with worked examples for director-shareholders, an updated guide to the Social Investment Tax Relief, and a new guide to the IHT exemption for normal expenditure out of income.
Nichola's SME Tax w-update 12 Nov 2015
Hello
This time we have a new client briefing on the changes to buy-to-let interest, with worked examples, an update on pensions, and a couple of case reports that may well be of interest to many advisers.
Bitcoin exchange services exempt from VAT
In Skatteverket v David Hedqvist (C-264/14) [2015], the CJEU has decided that bitcoin exchange services are exempt from VAT.
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