Artificial dual contracts of non-domiciles

Contributed by ACCA, in their own words New measure will tax the overseas employment income of non-domiciles on the arising basis, rather than on the remittance basis, in the case of artificially arranged contracts with the same or associated employers. First...

Childcare boost for parents

Contributed by ACCA, in their own words The Tax-Free Childcare Scheme includes an increased costs cap and will support working families with children under 12   In the Autumn Statement 2013, it was announced that a new childcare scheme would be introduced to...