Earlier this year during the Summer Budget the Government announced it would phase in a new residence nil-rate band (RNRB) from 6 April 2017 when a residence is passed upon death to a direct descendant.

A new package of measures has been announced by the Business Secretary to ensure employees receive the pay to which they are entitled.

In a landmark ruling, the Court of Justice of the European Union (CJEU) has said that time spent travelling to and from first and last appointments by workers who do not have a fixed work office, should be regarded as working time and that wages should be paid in relation to this.

According to business groups, new business rates legislation (proposed in the Government’s Enterprise Bill) will increase the administrative burden on small firms and act as a “barrier to justice” for businesses seeking to appeal.

UK contractors have been warned to steer clear of loan schemes using offshore trusts that promise to reduce their income tax bill.

HM Revenue & Customs (HMRC) has come under fire for the use of so-called ‘nudge’ letters sent by its Behavioural Insights Team.