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Research suggests small businesses ‘unaware of AIA’ June 26, 2019

Research carried out by banking group Close Brothers has suggested that almost two thirds of UK small businesses are ‘unaware of the Annual Investment Allowance’ (AIA). The majority of businesses are able to claim a 100% AIA on the first portion of expenditure on most types of plant and machinery (except cars). The AIA applies
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Many businesses ‘including climate-related information in financial disclosures’ June 26, 2019

A report published by the Taskforce on Climate-related Financial Disclosures (TCFD) has revealed that an ‘encouraging’ number of businesses are now including climate-related information in their financial disclosures. The TCFD, which was established in 2015, developed a series of voluntary, consistent disclosure recommendations for use by firms in supplying investors with information on their climate-related
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Government suspends scheme for naming employers who fail to pay NMW June 26, 2019

The government has suspended its scheme for naming employers who fail to pay the National Minimum Wage (NMW). Workers aged 25 or over and not in the first year of an apprenticeship are legally entitled to be paid at least the National Living Wage (NLW). Employers who deliberately fail to pay the NMW may face
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Rise in rental costs ‘deterring young people from moving around country for jobs’ June 19, 2019

Research carried out by think tank the Resolution Foundation has suggested that young people are ‘less likely to move around the country for a better job’ as a result of a considerable rise in rental costs. The research found that the number of young people (those aged between 25 and 34) moving to a new
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ICAEW responds to government ‘off-payroll working rules’ consultation June 19, 2019

The Institute of Chartered Accountants in England and Wales (ICAEW) has responded to the government’s consultation in regard to the ‘off-payroll working rules from April 2020’. The rules aim to ‘reform the tax treatment of off-payroll work’ in the private sector. According to the ICAEW, there are three ‘interdependent policy issues’ that need to be
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