Spring 2018

Our lead article is of particular relevance to corporate clients, and covers the correct procedure to be followed when making dividend payments. Highlighting some common errors, the article offers guidance on best practice, and how best to avoid challenge from HMRC.

Elsewhere in the newsletter, we consider Community Amateur Sports Club status. This is a scheme which can allow local clubs to access a variety of tax advantages.

Scottish income tax has been in the news following the Scottish Draft Budget 2018/19, and we cover recent developments. All employers, whether north or south of the Border, need to know the new rules, given the possibility of employees moving to or from Scotland during the tax year.

In our other articles, we look at:

• forthcoming income tax rates and bands
• tax on acquiring property in Wales, both before and after the introduction of the new Land Transaction Tax regime
• National Minimum Wage latest rates
• National Minimum Wage developments in the social care sector
• Inheritance Tax and
• points to consider when a spouse dies.

We are sure you will find the newsletter an interesting read. Please contact us if you have any questions regarding any of the articles we have included in our newsletter or if you would like further information on a topic we haven’t covered. Your views are always important to us and we would welcome your feedback.

Essential Employer Update 2018

Getting sporty?

Inheritance Tax

Making Tax Digital

National Minimum Wage in the social care sector

National Minimum Wage: new rates from 1 April 2018

New rates and bands on the way

Paying dividends

Self-employed and want a mortgage?

Tax on acquiring property in Wales

When a spouse dies

Work: a whole new world

Workplace Pensions - Don’t get caught out

Year End Tax Planning Guide