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Spring Newsletter – 2018

Our lead article is of particular relevance to corporate clients, and covers the correct procedure to be followed when making dividend payments. Highlighting some common errors, the article offers guidance on best practice, and how best to avoid challenge from HMRC.

The government has altered the timetable for the abolition of Class 2 National Insurance, and the other article on the front page sets out the most up to date position here.

Elsewhere in the newsletter, we consider Community Amateur Sports Club status. This is a scheme which can allow local clubs to access a variety of tax advantages.

Scottish income tax has been in the news following the Scottish Draft Budget 2018/19, and we cover recent developments. All employers, whether north or south of the Border, need to know the new rules, given the possibility of employees moving to or from Scotland during the tax year.

In our other articles, we look at:

  • forthcoming income tax rates and bands
  • tax on acquiring property in Wales, both before and after the introduction of the new Land Transaction Tax regime
  • National Minimum Wage latest rates
  • National Minimum Wage developments in the social care sector
  • Inheritance Tax and
  • points to consider when a spouse dies.

We are sure you will find the newsletter an interesting read. Please contact us if you have any questions regarding any of the articles we have included in our newsletter or if you would like further information on a topic we haven’t covered. Your views are always important to us and we would welcome your feedback.

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