In today’s highly regulated business climate, it is vital to understand the responsibilities involved in taking on the role of company director.
The latest OTS report on IHT sets out far-reaching suggestions for reform, particularly in the area of lifetime gifts, and around the interaction of IHT and capital gains tax (CGT). Whilst it is uncertain which suggestions the government will act on, with the tax clearly in transition, this is an appropriate time to review family circumstances and aspirations.
Autumn Budget 2018 announced the introduction of a new capital allowance: the Structures and Buildings Allowance (SBA).
Getting minimum wage obligations right can be challenging for employers, as indicated by the findings of a recent report by the Low Pay Commission.