Following the publication of new government research which shows that fewer than half of businesses are aware of forthcoming new data protection laws, the government has urged businesses to act to make sure the personal data they hold is secure and that they are fully prepared for the EU General Data Protection Regulation (GDPR) and

Taxpayers face higher penalties for evading income tax and capital gains tax relating to offshore matters. The penalty regime came into force for tax periods commencing on or after 1 April 2011, and introduced larger penalties for taxpayers who fail to provide a full account of their income tax or capital gains tax liabilities where

Following the written ministerial statement published in November 2017 announcing the proposed new rates for statutory maternity pay (SMP), statutory adoption pay (SAP), statutory paternity pay (SPP), statutory shared parental pay (ShPP) and statutory sick pay (SSP) for tax year 2018/19, the government has now published the draft Social Security Benefits Up-rating Order 2018 which

It is over three years since the VAT applied to the sale of business to consumer (B2C) digital services in the EU changed. The place of supply rules are determined by the location of the customer who receives the service rather than the location of the supplier. The rule change did not affect business to business (B2B)

In e-mails sent to businesses which have registered their details on the government’s gender pay gap reporting website, the Government Equalities Office (GEO) has apparently said that it plans to publish the names of all those businesses which have not yet reported their gender pay gap data. Any business with 250 or more employees must

There are special VAT rules concerning the VAT liability of certain services provided by insolvency practitioners. The rules are relevant to insolvency practitioners and official receivers (office holders) who are dealing with the business activities of VAT registered traders. There are also special procedures for insolvency practitioners to follow when dealing with HMRC. Insolvency occurs

The Apprenticeships (Miscellaneous Provisions) Regulations 2017, which only apply in relation to England, will come into force on 15 January 2018. The new Regulations: make it a requirement that off-the-job training be provided during the course of an approved English apprenticeship entered into under the Apprenticeships, Skills, Children and Learning Act 2009 stipulate that the

Fee-free, basic bank accounts were launched back in January 2016. Basic bank accounts are for people who do not have a bank account, are ineligible for a standard current account or who can’t use their existing account due to financial difficulty. These accounts are primarily of interest to those with poor credit ratings who may

From January 2018, the Disclosure and Barring Service (DBS) is making some important changes to the basic disclosure process relating to criminal record checks. From next month, individuals who need to obtain a basic disclosure check for a job in England and Wales should apply to the DBS, not to Disclosure Scotland. Up until now,

The LIBOR fund has been created from the fines imposed on banks for misdemeanours and attempted manipulation of financial markets. The fund is used to support Armed Forces and Emergency Services charities and other related good causes across the United Kingdom. Organisations that have submitted applications, before the 25 August 2017 deadline, will be informed of the funding