David Barton sets out the key issues for advisers to consider this month.
Spring is in the air and as the year end deadlines begin to flow thick and fast care is needed in the transition to RTI. The Finance Bill is now making its way through Parliamentary Committee stage (scheduled to be completed on the 20 June) which will confirm what is and what is not going to change. Whilst many changes will not take effect until Royal Assent expected to be in mid-July others (such as the changes to the loans to participators rules) are already in place. This month we look at four items – one relating to year end returns the others on changes flowing from the Spring Budget.
