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Travel and subsistence costs are a major overhead of many businesses and an area where HMRC have increased their interest over recent years. There have been several Tribunal cases and some changes in law, although the government have recently decided not to rewrite the rules for employees. In light of all of these factors, it seems an appropriate time to review the rules on travel costs.
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Starting in April 2018, the government intends to implement major plans to modernise the tax administration system by introducing digital services for tax. This Briefing looks at the key changes proposed in HMRC consultations issued in August 2016.
Buy to let landlords of UK residential properties have been bombarded with tax changes in the last year. As a consequence many will need to rethink their broad and detailed tax strategies on their investments.
This briefing details the tax issues that surround loans to director-shareholders and loans from director-shareholders to their companies.
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