Sinclair Day

July 18, 2018

New points-based late filing penalties

The Finance Bill 2018-19 draft legislation includes a new measure to introduce a points-based penalty system for certain regular (e.g. monthly, quarterly and annual) returns that are filed late. The introduction of a points system was first announced
July 18, 2018

Low emission lorries to pay lower levies

The government has confirmed plans to introduce a lower rate of the HGV road user levy for lorries that meet the latest Euro VI emissions standards. This measure is intended to incentivize vehicle operators to move towards newer, cleaner vehicles and
July 16, 2018

New toolkit for employers on handling domestic abuse

Public Health England (PHE) and Business in the Community have published a new toolkit to help employers support workers who are affected by domestic abuse. One in four women and one in six men suffer from domestic abuse in their lifetime and
July 11, 2018

Technical change to Entrepreneurs’ Relief

Entrepreneurs' Relief applies to the sale of a business, shares in a trading company or an individual’s interest in a trading partnership. Where Entrepreneurs' Relief is available CGT of 10% is payable in place of the standard rate. There are a