Welcome to our monthly newswire designed to keep you informed of the latest business and tax issues. Please contact us if you have any questions. Remember, we’re here to help.

Scottish income tax rates and Scottish Budget

From April 2016, the Scottish Parliament will have the power to set its own rate of income tax to fund spending by the Scottish government.
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Autumn Statement 2015 – key announcements for parents

Reversal of most of the tax credit proposal and changes to the prospective Tax-Free Childcare scheme.
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Autumn Statement 2015 – key announcements for employers and company car drivers

Retaining the 3% diesel supplement for company cars which was to be abolished and the introduction of an apprenticeship levy.
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Autumn Statement 2015 – key announcements for buy to let landlords and those with second homes

Higher SDLT on purchases of additional residential properties and the introduction of a payment on account of any CGT due on the disposal of residential property.
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Advisory fuel rates for company cars

New company car advisory fuel rates have been published which took effect from 1 December 2015.
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‘Payrolling’ benefits in kind

From April 2016 the government is introducing a voluntary framework to allow employers to payroll most employee benefits in kind (benefits) rather than report them at the end of the tax year on a form P11D.
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Guidance on use of zero hours contracts

The government has published guidance for employers on the use of zero hours contracts.
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Deadline for final IR35 payments and returns

The ‘IR35’ rules are designed to prevent the avoidance of tax and national insurance contributions (NIC) through the use of personal service companies and partnerships.
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Planning a party for employees

With the season for workplace parties fast approaching we thought it would be a good idea to remind you of the tax implications of these types of events.
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NMW offenders named and shamed

Over 100 employers who have failed to pay their workers the National Minimum Wage (NMW) have been named and shamed.
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