Business tax

Key tax considerations before heading to the polls on 12 December 2019.

What could be kicked into the long grass before April 2020?

2% reduction will no longer go ahead in April 2020.

Tax authority grills buy-to-let tenants.

Personal and business tax accounts could be merged.

ATT wants 12-month delay on private-sector rollout.

Qualifying conditions for a tax break on staff annual events.

1 October 2020 implementation planned.

Businesses recommend four main changes to the system.

The rules for construction industry contractors and subcontractors.