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Legislation will be introduced in Finance Bill 2018/19 with retrospective and prospective effect to put HMRC's longstanding practice of accepting voluntary tax returns onto a statutory basis.
These voluntary returns will be put on an equal footing with returns delivered under a formal notice to file and apply to income tax, capital gains tax and corporation tax returns.
Retail properties with a rateable value below £51,000 will see their business rates bills cut by a third for two years from April 2019, subject to state aid limits.
Currently the GASDS only applies to donations of £20 or less made by individuals in cash or by contactless payment. This limit will increase to £30. Parliamentary timetable permitting, this will become effective from 6 April 2019.
Why not register to receive our monthly newswire? This is packed full of essential business news and handy tax tips to help save you money.
Our handy tax calendar provides an overview of the key tax dates for your diary.
B2B’s interactive tax calculators can be used to calculate VAT due, the taxable benefits on your company car and how much your savings are worth.
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