Budget 2020

The new Chancellor of the Exchequer, Rishi Sunak delivered his first Budget on 11th March, announcing the Government's tax and spending plans for the year ahead. Our unrivalled team of tax experts have created in-depth commentary and practical guidance covering all the latest tax changes from the 2020 Budget, helping you understand what the announcement means for you and your clients.
Latest Budget Guidance
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13 Mar 2020

This guidance note considers a number of issues that may be relevant to businesses which move goods between the UK and the EU when preparing for the...

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13 Mar 2020

This guidance note provides an overview of the VAT treatment of supplies of printed matter. VBOOKS1000; HMRC Notice 701/10 ; HMRC Notice 700/24 ;...

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13 Mar 2020

This guidance note provides an overview of the types of goods and services which can be zero-rated for VAT purposes. It also discusses a number of...

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13 Mar 2020

This guidance note provides a general overview of the main rates of climate change levy (CCL). This note should be read in conjunction with the...

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13 Mar 2020

Universal credit is a non-taxable benefit that is administered by the Department of Work and Pensions and is available throughout the UK. It is...

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13 Mar 2020

A time to pay arrangement is a negotiated agreement between HMRC and the taxpayer to allow for tax to be paid after its due date.The guidance in this...

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13 Mar 2020

IntroductionThe employment-related securities (ERS) legislation is set out in ITEPA 2003, Part 7. HMRC guidance is available on the HMRC website ...

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13 Mar 2020

Summary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of...

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13 Mar 2020

The Government has treated public sector bodies which engage workers via an intermediary as responsible for assessing employment status and,...

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13 Mar 2020

Summary The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial...

Budget Latest Guidance

Category:

VAT_tax_img6
Value Added Tax

This guidance note considers a number of issues that may be relevant to businesses which move goods between the UK and the EU when preparing for the end of the Brexit...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the VAT treatment of supplies of printed matter. VBOOKS1000; HMRC Notice 701/10 ; HMRC Notice 700/24 ; De Voil Indirect...

VAT_tax_img5
Value Added Tax

This guidance note provides an overview of the types of goods and services which can be zero-rated for VAT purposes. It also discusses a number of practical points of...

VAT_tax_img4
Value Added Tax

This guidance note provides a general overview of the main rates of climate change levy (CCL). This note should be read in conjunction with the following guidance...

Personal_tax_img8
Personal Tax

Universal credit is a non-taxable benefit that is administered by the Department of Work and Pensions and is available throughout the UK. It is available to individuals...

Personal_tax_img3
Personal Tax

A time to pay arrangement is a negotiated agreement between HMRC and the taxpayer to allow for tax to be paid after its due date.The guidance in this note applies to...

OMB_tax_img9
Owner-Managed Businesses

IntroductionThe employment-related securities (ERS) legislation is set out in ITEPA 2003, Part 7. HMRC guidance is available on the HMRC website  and in HMRC’s...

OMB_tax_img2
Owner-Managed Businesses

Summary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and...

Employment_tax_img6
Employment Tax

The Government has treated public sector bodies which engage workers via an intermediary as responsible for assessing employment status and, consequently, for PAYE to be...

Personal_tax_img10
Personal Tax

Summary The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet...