Stamp Duty Land Tax and regional variations
The Stamp Duty Land Tax and regional variations – This factsheet covers rates for SDLT in England and Northern Ireland, Scottish LBTT and Welsh LTT, the types of properties that incur and do not incur these taxes and planning opportunities if you live or work in border areas. Stamp Duty Land Tax
Capital Gains Tax (CGT)
Capital Gains Tax – This factsheet covers when CGT is payable, how much is payable on chargeable gains, making a capital gain, owning assets in a company and other reliefs and factors to consider. Capital Gains Tax (CGT)
Buy-to-let landlords
Buy-to-let landlords – This factsheet covers the loss of higher rate tax relief, wear and tear allowance exits, Making Tax Digital, changes to CGT from April 2020 and ideas to counter the changes. Buy-to-let landlords
General Data Protection Regulation (GDPR)
Since 25 May 2018, all businesses that collect, store or transfer the personal data of their customers, business prospects or staff have needed to comply with the GDPR and the UK Data Protection Act 2018. General Data Protection Regulation
The Family Home
The family home – A factsheet covering second homes, letting out your home, the tax implications, IHT and planning points. The Family Home
VAT Special Schemes
VAT special schemes – This factsheet covers the Cash Accounting Scheme, VAT Flat Rate Scheme, Other schemes and switching between schemes. VAT special schemes
Salary sacrifice
Salary sacrifice – This factsheet covers the tightened restrictions on salary sacrifice schemes, which features continue to offer tax and NIC savings, what effect is there on benefits and future strategies. Salary Sacrifice
Pensions auto-enrolment
Pensions auto-enrolment – This factsheet covers employers that are affected, when do you need to start, levels of contributions to be made, avoiding scams and re-enrolment. Pension Auto Enrolment
National Minimum and Living Wage rates
National Minimum & Living Wage rates – This factsheet covers who qualifies for NMW or NLW, who is not entitled to the NMW or NLW, rates of NMW and NLW, company directors and the minimum wage and penalties for breaching the regulations. National Minimum and Living Wages
Investment tax reliefs
Investment tax reliefs – This factsheet covers the Enterprise Investment Scheme, Seed Enterprise Investment Scheme, Social Investment Tax Relief, EIS and VCT and encouraging investment in knowledge-intensive companies and can a business owner claim these reliefs. Income Tax Reliefs