December 2024 tax update: the 31 January deadline, the Scottish Budget, a film scheme win, trust appointments undone, EBT loans and payments to departing directors.
November 2024 tax update: the Finance Bill confirms higher CGT rates, IHT on pensions and business assets, the employer NIC Bill and an actor's £4.5m sale of rights.
October 2024 tax update: the Autumn Budget raises CGT and employer NICs, brings pensions into IHT, replaces the non-dom regime and lifts the National Living Wage.
September 2024 tax update: UK residence despite a move abroad, business relief refused, the Supreme Court on football referees, host employer NICs and SA deadlines.
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