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On 16th June 2022, HMRC published the Employment Related Securities Bulletin 43 (Bulletin). The main content of the Bulletin relates to the bonus rate mechanism for Save As You Earn (SAYE) Scheme. In the Bulletin HMRC acknowledged that the current mechanism for calculating the bonus and interest rates (which incidentally has remained at 0% since…

June 29, 2022 Read more >

By now, the headline details of the Health and Social Care Levy (“HSCL”) should be familiar. A levy of 1.25% will be introduced from April next year with a view that it will be ring fenced for “Social Care” in particular. In order to give HMRC sufficient time to get their IT infrastructure in place,…

October 6, 2021 Read more >

The Chancellor’s Budget speech on March 3rd was preceded by months of speculation, driven by a report published by the Office of Tax Simplification back in November last year, that the rate of capital gains tax (CGT) in the UK might well be increased to come into line with income tax, i.e., 45% for additional…

March 29, 2021 Read more >

As part of its long-term strategy around taxation, the administration of tax and wider tax policies, HM Treasury have split out the aspects of the recent Budget that related specifically to these areas.  As a result, Tuesday 23rd March saw the publication of a raft of tax policies and consultations. The impact of this work…

March 27, 2021 Read more >

Revised IR35 (off-payroll working) rules come into force in the UK from 6 April 2021 to align the rules applicable to contractors in both the public and private sectors. Background to the IR35 rules Introduced in 2000, the IR35 rules are designed to reduce tax avoidance by contractors who are supplying their services to clients…

September 28, 2020 Read more >

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