Business tax

Tax measures that face delays

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

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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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Creative businesses receive £1.1bn tax relief

Relief for film and high-end television increases 40% in three years.

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