Earlier this year during the Summer Budget the Government announced it would phase in a new residence nil-rate band (RNRB) from 6 April 2017 when a residence is passed upon death to a direct descendant.

A new package of measures has been announced by the Business Secretary to ensure employees receive the pay to which they are entitled.

In a landmark ruling, the Court of Justice of the European Union (CJEU) has said that time spent travelling to and from first and last appointments by workers who do not have a fixed work office, should be regarded as … Continue reading →

According to business groups, new business rates legislation (proposed in the Government’s Enterprise Bill) will increase the administrative burden on small firms and act as a “barrier to justice” for businesses seeking to appeal.

UK contractors have been warned to steer clear of loan schemes using offshore trusts that promise to reduce their income tax bill.