Spring 2014 Newsletter

Welcome to our Spring newsletter

We report that, according to the Government, some companies and employment businesses are using employment intermediaries to disguise the employment of their workers and are treating them as self employed. We outline the proposed changes to the rules.

Changes have also been made to the Enterprise Management Incentive scheme and we consider the advantages of this type of share option and the benefits to the employer and employee. We also outline two important changes to the pensions regime which take effect from 6 April 2014.

New tax breaks are being introduced for Community Amateur Sports Clubs together with changes to the eligibility rules. We also consider the proposed change to the capital gains tax exemption rules on the main home where it has not always been lived in.

Along with State Pension age increases, the demise of the paper tax disc, business rates changes and new tax reliefs for those investing in social enterprise, we are sure you will find something of interest.

Please contact us if you have any questions regarding any of the articles we have included in our newsletter or if you would like further information on a topic we haven't covered. Your views are always important to us and we would welcome your feedback.

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