The Scottish Budget Key Announcements On 12 December 2018 Finance Secretary Derek Mackay delivered the 2019/20 Scottish Draft Budget setting out the Scottish government's tax and financial plans. Key announcements…

Leaving The EU With No Deal The government has published a collection of documents in preparation for the scenario of the UK leaving the EU without a Withdrawal Agreement a…

November NewsletterETL UK's November Newsletter is now available. This months edition includes information implementing Making Tax Digital for VAT, which comes into effect in April 2019.  We will also discuss how…

Capital Allowances Changes A number of changes to capital allowances were announced at the Budget, including an increase in the Annual Investment Allowance (AIA), for two years to £1 million,…

Making Tax Digital For VAT HMRC has opened the Making Tax Digital for VAT (MTDfV) public pilot. However certain VAT-registered businesses (around 3.5% according to HMRC) with more complex requirements…

New Guidance For Employers down: File Your Tax Return HMRC has issued the October 2018 Employer Bulletin which contains a number of articles relevant to employers on payroll related issues.The…

Further Contingency Planning Guidance On A 'No Deal Brexit' HMRC has issued a Partnership Pack to help businesses carry out contingency planning and to help their customers, members and clients…

Welcome to the November edition of The Budget 2018 - Key points Income Tax Personal Allowance increases to £12,500 from April 2019 Income Tax Higher Rate Threshold increases to £50,000…

October NewsletterETL UK's October Newsletter is now available. This months edition includes information on underpayments that have been identified for workers on the minimum wage, self-employed class 2 national insurance and…

'No Deal' Brexit Guidance And Small Business Survey Following the issue of some 'no deal' Brexit technical notices, in August, the government has issued further notices with the aim of…