‘Britain’s savers are being urged to back start-up businesses and infrastructure projects through an “astonishing” increase in tax relief on venture-capital investments, and the channelling of pension contributions into building works.
Roll-over relief is a valuable relief for businesses but the legislation is complex in parts. Paula Tallon examines some of the basic requirements and highlights some planning opportunities.
In arguing for investment into infrastructure to help rebalance the economy, Margaret Stephens and Mikko Saressalo look at how taxation can achieve this.
Employers and tax and payroll professionals were invited to help the government explore options for the operational alignment of income tax and national insurance contributions, after a recent call for evidence drew more than 70 responses and suggested a ‘clear appetite’ for reform.
Three quarters of private businesses interviewed by PwC for a recent survey said the UK tax regime was unsupportive of enterprise, the firm announced.
A new HMRC leaflet is designed to help the newly self-employed budget for their first tax bill. A table ‘will show you how much money to set aside to meet your tax and Class 4 NIC bill,’ HMRC said.
Steven Bone answers a question on capital allowances on freehold purchases
Martin Mann explains the key tax consequences for businesses and shareholders alike
HMRC has launched a campaign to target private tutors and coaches who have failed to declare their income.