Blog
Page 2 of 27
Details of a proposed carbon emissions tax have been confirmed, but the measure will take effect only if the UK leaves the EU without an agreement. If implemented, it will affect permit holders of ...
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The government plans to introduce a tax on the production and import of plastic packaging from April 2022. This follows the government's response to the call for evidence on tackling the plasti...
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The existing Stamp duty land tax (SDLT) exemption for first-time buyers will be extended to shared ownership purchases. The Chancellor stated that the exemption of 'first-time buyers' SDLT ...
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The time allowed to claim back higher rates for additional dwellings where an individual sells their old home is to be extended. Currently, a successful reclaim must be made by the latter of:
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The VAT registration and deregistration thresholds will remain unchanged for 2019/20.
Therefore legislation will continue as follows:
* the taxable turnover threshold that determines whet...
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From April 2020, the government will introduce a new 2% tax on the revenues of certain digital businesses which derive value from their UK users. The tax will:
* apply to revenues generated fr...
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The Finance Bill 2019/20 will introduce a limit on the amount of payable tax credit that can be claimed by a company under the Research & Development (R&D) SME tax relief. The limit will be...
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The government will legislate in the Finance Bill 2019/20 to restrict companies’ use of carried-forward capital losses to 50% of capital gains from 1 April 2020. The provisions will include a...
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Ending enhanced capital allowances for energy and water efficient plant and machinery
The lists of energy efficient and environmentally beneficial technologies and products which are eligible for...
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Finance Bill 2018/19 will include provisions to clarify which expenditure on altering land may qualify for capital allowances for the purposes of installing plant or machinery. Allowances are inten...
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The 100% first year allowance for expenditure incurred on electric charge-point equipment is to be extended for a further four years. The allowance will expire on 31 March 2023 for corporation tax ...
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The government will introduce a new Structures and Buildings Allowance (SBA) for new non-residential structures and buildings. Relief will be provided on eligible construction costs incurred on or ...
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Legislation will be introduced in Finance Bill 2018/19 to temporarily increase the annual investment allowance (AIA) limit to £1,000,000 from 1 January 2019 for two years.
Transitional r...
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Minor technical amendments are to be made to the residence nil rate band (RNRB) for IHT purposes. The amendments seek to clarify the working of the downsizing rules and provide certainty over when ...
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The minimum period throughout which certain conditions must be met to be eligible for Entrepreneurs’ Relief is to be increased from one year to two years in respect of disposals on or after 6...
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