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HMRC Asif Patel HMRC Asif Patel

New thresholds for off-payroll working

The thresholds that apply to determine whether an end client is ‘small’ for the purposes of the off-payroll working rules have changed. Read this article to discover the new thresholds and what this will mean if you supply your services through a personal service company to an end client.

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Property Asif Patel Property Asif Patel

SDLT and linked transactions

Special rules apply to work out the SDLT payable where there is more than one purchase between the same buyer and the same seller. Read this article to find out how SDLT is calculated under the linked transaction rules.

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