Tax policies of the major parties

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

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Tax measures that face delays

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

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PM aims to ditch planned corporation tax cut

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

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HMRC chases information on landlords tax affairs

Tax authority grills buy-to-let tenants.

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OTS suggests new individual tax account

Personal and business tax accounts could be merged.

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‘Delay off-payroll extension until 2021’

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

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Is your Christmas party exempt from tax?

Qualifying conditions for a tax break on staff annual events.

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Reverse charge VAT for builders delayed

1 October 2020 implementation planned.

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Retailers call for business rate reform

Businesses recommend four main changes to the system.

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The construction industry scheme

The rules for construction industry contractors and subcontractors.

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