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IR35 – Off-payroll working in the public sector

The draft legislation was released on 11 July 2019 for the off-payroll working rules coming into effect for the private sector on 6 April 2020. There was nothing especially new in the legislation with the reform in the private sector mirroring those already in force in the public sector with some small tweaks. The draft ... Read more

Tax-Free Childcare Revisited

Tax-Free Childcare Tax-Free Childcare is a government scheme available to working parents, including the self-employed, with children aged 0 to 11. Eligible parents can get up to £2,000 per child per year towards qualifying childcare. Parents can use it on a wide range of registered childcare, including: childminders nurseries breakfast clubs, after school clubs and ... Read more

The tax treatment for low emission cars

With global warming and targets for reducing pollution the government is to encourage more people to use low CO2 emission or zero emission vehicles and there are a number of tax measures that incentivise that behaviour. However, those tax measures are not all perfectly aligned, as different emissions thresholds and cut-off dates apply for capital ... Read more

Dividend for 2019/20

Another reminder to you all that there is now tax on dividend! This has been the case since 6 April 2016. The tax-free dividend allowance is £2,000 from the 2018/19 tax year and beyond. What I have done is gone through some examples below of how much dividend you can take while remaining in the ... Read more

Off-payroll working in the private sector

It was announced in the Autumn Statement 2018 that the changes to IR35 that came into effect in April 2017 for the public sector will be extended to the private sector from April 2020. Responsibility for operating the off-payroll rules will be transferred from the individual to the organisation, agency or third party engaging the ... Read more

Tax-Free Childcare

The planned abolition of the childcare vouchers scheme for new claimants has been deferred for 6 months. It was announced in George Osborne’s last Budget two years ago that the Childcare Vouchers scheme would be replaced with Tax-Free Childcare. The two have similar goals, but radically different structures which have created winners and losers. The ... Read more