Changes to the Capital Gains Tax Regime
15th October, 2019
Kerry Sawyer looks at the changes expected to be reflected in the Finance Bill 2020 and become UK law in April 2020.
Here’s a brief outline of the healthy pipeline that lies ahead for us in 2015…
New system of shared parental leave will be available to parents of children due to be born (or adopted) on or after 5 April 2015. Click here for more details.
This topic will be discussed by Sofia at the Woking Diamond HR Forum on 29 January 2015 (click here to register). We will also be hosting a seminar on this topic in the spring, so keep a look out in our regular bulletins.
The current 18 week entitlement to take unpaid parental leave to care for a child under the age of 5 years will increase to all children up to the age of 18 years from April.
Holiday pay claims can only be backdated for up to 2 years. Since our last update in November (click here), the Government set up a task force of representatives of Government and business to assess the financial exposure employers might face as a result of the EAT ruling in Bear Scotland case. The first results are now in. The Government has announced that claims for unpaid holiday pay will be limited to a two year period for claims brought from 1 July 2015 onwards.
Whilst this will come as great relief to employers going forward, in the short term this new announcement might trigger a rush of claims from workers keen to preserve claims for shortfalls in holiday pay beyond the two year period. Employers should brace themselves against claims being brought before the end of June 2015, especially if their workers’ holiday patterns are such that there is no three month gap. Click here for the Government’s latest press release.
New childcare payments. In a further attempt to redress the gender balance in the workplace, a new tax-free childcare scheme to support eligible parents with childcare costs is due to be introduced by the Government in the autumn. Click here for further information.
Kirstie Collins provides answers to some of the most frequently asked questions when setting up a Limited company.
Andrew Knorpel considers who should be making the factual findings and who should be evaluating employees’ conduct when undertaking disciplinary investigations and decisions.
Rachel FitzGerald considers the rise of Airbnb and gives consideration to the question of whether you can sublet your property.