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haysmacintyre: Is your structure fit for purpose? Property investment or trading

The question of whether a property is held as an investment or as a trading asset is essential to the property owner as it will affect their tax treatment and any tax liability arising.

Insights
29th September 2022
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Fiscal Statement – Growth Plan Full Summary

The new Chancellor of the Exchequer, Kwasi Kwarteng, delivered his Fiscal Statement, also known as ‘The Growth Plan’ yesterday.

Publications
Tax
24th September 2022
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Fiscal Statement: The Growth Plan – changes to the Company Share Option Plan limit

The Chancellor announced as part of the Growth Plan that the Company Share Option Plan (CSOP) limit will be increased from £30k to £60k from April 2023. There will also be a reform on the rules around share classes eligible for CSOP from April 2023. CSOP is a tax-advantaged employee share option plan. In many […]

Insights
Tax
23rd September 2022
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International Charities Briefing 2022

Welcome to the first edition of our International Charities Briefing.

Publications
23rd September 2022
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Fiscal Statement – The Growth Plan: Cancellation of Corporation Tax increase

The Chancellor has today confirmed the widely predicted cancellation of the increase in the main rate of Corporation Tax that was due to take effect from 1 April 2023. A previous Chancellor had announced that the rate was to be increased from 19% to 25%, a change which was included in the Finance Act 2021. […]

Insights
Tax
23rd September 2022
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Fiscal Statement – Growth Plan: all change for employment taxes?

The Chancellor of the Exchequer, Kwasi Kwarteng, delivered his first Fiscal Statement today. However, in an unprecedented move, the Chancellor announced the following yesterday, before the Statement to Parliament: 1.25% increase in National Insurance (‘NI’) for both employer’s and employee’s NI that was introduced from April 2022 will be reversed from 6 November 2022 for […]

Insights
Employment Tax
23rd September 2022
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