Have you reviewed your personal and/or business financial affairs recently?
How well are they structured from a tax efficiency perspective?
The approaching end of tax year can be an opportune time to focus the mind in terms of making use of various breaks, allowances, and available reliefs in order to improve your taxable profile. This is particularly the case when considering the upcoming changes the next tax year can bring.
Whether you're a business owner, or an individual, it would be very wise to set some time aside do this, as a review can help you understand what opportunities, if any, may be available to you and your family. After all, the UK tax system is enormous and also very complicated. This being the case we'd recommend talking to a tax advisor to help you:
Whilst tax advice is very much geared to your personal circumstances, in this post we list the various areas you should consider carefully, and discuss with your accountant. It might just save you some significant time, money, and hassle!
In the UK, the tax year begins on 6 April and ends on 5 April of the following year. It doesn't follow the calendar year due to historical, religious, and agricultural reasons. The reason for this is the Spring Equinox, and the shift from the Julian calendar to the current Gregorian version.
The tax-free personal allowance (the amount of income you can earn before being subject to tax) for the 2023/24 tax year is £12,570. It, along with the tax rates, will remain frozen at this level until 5 April 2028 across the UK.
For UK tax payers (excluding Scottish tax payers) the basic-rate is frozen at £37,700. The starting point at which you would pay the higher-rate is £50,270.
The additional-rate threshold is £125,140 and you need to understand that the personal allowance is reduced by £1 for every £2 that your income exceeds £100,000. This is known as 'adjusted net income' and means if you're earnings are in excess of £125,140, then you don't benefit from the personal allowance.
Unfortunately this also means that your effective tax rate (the average) on your income in the £100,000 - £125,140 range can be up to 60%! Thankfully there are ways you can avoid this issue, either through pension contributions, gift aid on charitable donations, or both.
| UK Income tax 2023/24 - 2027/28 |
|
| Tax band |
Tax rate |
|
Personal allowance Income up to £12,570 |
0% |
|
Basic-rate Income of £12,571 - £50,270 |
20% |
|
Higher-rate £50,271 - £125,140 |
40% |
|
Additional-rate > £125,140 |
45% |
The government encourage saving for retirement through tax relief on pension contributions. This means you can use these contributions and donations to plan and potentially reduce your taxable income so that it doesn't breach £100,000 and incur the 60% effective rate of tax.
If you're in business with your spouse then you could look at the profit sharing arrangements. Alternatively if self-employed, and your spouse works in the business, you could increase their wages assuming that is commercially viable, and reflective of the work being undertaken.
It's essential however, that any of the above measures are compliant with the relevant legislation and therefore it's wise to seek professional advice.
For 2024/25 the basis of assessment for taxable profits will change to the tax year. This means the 2023/24 tax year is the transitional year to basis period reform. When reporting your earnings, you'll have to understand that these now have to be calculated for the tax year in question, namely 2023/24, rather than for your accounting year.
If your accounting year doesn't match the tax year then this could have the impact of accelerating your profits into an earlier tax year. That in turn will increase the amount you owe
H M Revenue & Customs (HMRC) in the transition year.
Profits in this transition period are governed by transitional rules. These specify that you may, depending on your circumstances, be able to split the additional tax due over a 5 year period. Things to consider in relation to all this include:
If you're employed then starting from 6 January 2024, the main rate of Class 1 Primary National Insurance Contributions (NICs) will be reduced from 12% to 10%. This is said to result in an annual NIC saving of £450 for the average worker earning £35,400. Consider if earnings can be deferred into the following tax year to potentially achieve savings.
If you're self-employed then Class 2 NICs are being abolished, potentially saving you up to £182 per year. If you are self-employed and your profits are below £6,725 or if you pay voluntary class 2 NIC, you will still have the option to continue doing so.
If you're a married couple, or in a civil partnership, check if you qualify for the marriage allowance. It could save you £252 per year in tax. Furthermore, you could back date your claim by up to 4 years, if you haven't made use of the allowance in that time frame, potentially saving you up £1,008.
According to HMRC, more than 2m couples could be missing out, and 4.2m can gain from the allowance. It applies where one partner earns below the income tax personal allowance of £12,570, and the other partner pays basic-rate income tax. You have to be married, or in a civil partnership, if you're cohabiting then you won't be eligible.
It works whereby one of you can transfer £1,260 of your personal allowance to your spouse, or civil partner, if they're earning more. There are certain qualifying conditions in order to be able to make this election, one of which is that you cannot be a higher, or additional rate tax payer.
One partner may pay more tax than the other, but as a couple, you'll likely pay less. Plus, once you've applied, you automatically get the tax break every year, until you choose to withdraw it. How much you save depends on how much you earn, so be sure to use the government's marriage allowance calculator to work this out.
If you, or your partner, receive Child Benefit payments from the state, and you have income greater than £50,000, then the High Income Child Benefit Charge (HIBC) kicks in. The term partner refers to spouse, civil partner, and can include someone you live with as if you're married.
HIBC takes back Child Benefit payments at a rate of 1% for every £100 of income over £50,000 up to £60,000. Once income reaches £60,000, and above, you lose all Child Benefit payments. An option above this range is to stop payments, however, it may be advisable to continue them to maintain eligibility for the State Pension.
If your income is above £50,000 then it's your responsibility to notify HMRC, and declare this in a tax return, so that some of the benefit payment can be recouped. If you, and your partner, are both above the threshold, then it is the responsibility of whoever has the higher income to notify HMRC.
Where applicable, consider how income can be distributed, and assets held, between you and your spouse. It's feasible that this could result in avoiding the charge dependent on your combined level of earnings.
The tax-free childcare scheme offers you up to £2,000 towards your childcare costs per year. The scheme can be used to help you pay for up to £10,000 of childcare per child each year, or £4,000 in cases of disability. This sum can go towards childminders, nurseries, childcare costs and potentially even some holiday camps, and the scheme is open to all workers including self-employed.
Eligibility for tax-free childcare is lost when one parent’s income is above £100,000. Pension and gift aid contributions are, however, deductible in calculating the £100,000 income figure. Following such a strategy could therefore result potentially in tax free childcare being retained.
The scheme runs until the September after your child turns 11, or age 16 if they're disabled, so it's definitely something to consider if you are below the £100,000 threshold.
For the 2023/24 tax year you can withdraw £1,000 worth of dividends from your limited company without being subject to taxation. Known as the dividend allowance, this is set to fall to £500 from 6 April 2024. If you don't make use of it, then the allowance can't be carried over to the next tax year meaning you lose it. So, where feasible, be sure to maximise your allowance.
Dividends are taxed as follows:
| Income tax band 2023/24 |
Dividend tax rate 2023/24 | Income tax band 2024/25 |
Dividend tax rate 2024/25 |
|
Dividend allowance Up to £1,000 |
0% |
Dividend allowance Up to £500 |
0% |
|
Basic-rate £12,570 - £50,270 |
8.75% |
Basic-rate £12,570 - £50,270 |
8.75% |
|
Higher-rate £50,271 - £125,140 |
33.75% |
Higher-rate £50,271 - £125,140 |
33.75% |
|
Additional-rate > £125,140 |
39.35% |
Additional-rate > £125,140 |
39.35% |
The changes that have taken place to the allowance and the rates means dividends aren't as tax advantageous as they used to be. This is particularly the case for director-shareholders that relied on a combination of a basic salary, combined with dividend payments.
If you've sold a capital asset, or assets, for profit then you currently benefit from an allowance of £6,000. Above this the Capital Gains Tax (CGT) rate you're charged depends on the asset you've sold and your tax band. As with the dividend point above, your CGT allowance can't be carried forward meaning it makes sense to make use of it for your gains every year.
| Tax band | CGT on residential property | CGT on other assets |
|
Annual allowance Gains up to £6,000 (2023/24) Gains up to £3,000 (2024/25) |
0% | 0% |
|
Basic-rate £12,571 - £50,270 |
18% | 10% |
|
Higher-rate / Additional-rate £50,271+ |
28% | 20% |
You need to consider your assets and investments carefully every year. This is with a view to ascertaining if actions, and disposals today, would work best for you by making use of existing tax rates, and reliefs. This is especially so given the CGT annual allowance is set to reduce in the 2024/25 tax year to £3,000.
This highlights the need for careful planning to make best use of the annual exemption and could include the transfer of assets between you and your spouse, for example. It is wise to seek professional advice in order to get the detail correct on such disposal matters.
If you consider the tax bands and rates, if one spouse is a higher rate taxpayer, and the other hasn't used their basic rate band to its entirety, then assets could potentially be transferred. This means you could then access the 10% basic-rate (if the asset is not a residential property), rather than being subject to the 20% higher/additional-rate.
Where you've sold a residential property, remember that the gains must be reported and paid to HMRC within 60 days of the sale. If you own more than 1 home, you may need to consider electing one of them as a principal private residence (PPR). Any gains on the sale of your PPR are usually exempt from CGT. Remember, you have 2 years in which to make an election.
If you are separating, or are in the process of divorce, then there will likely be the consideration of the transfer of assets. For the purposes of CGT this works on a no gain/no loss basis. The legislation was updated on 6 April 2023 whereby separating couples now have up to 3 years from the end of the tax year of separation in which to transfer assets, and benefit from the nil gain, nil loss, treatment. Previously assets could only pass between separated spouses and not be subject to CGT in the year of permanent separation.
Any investment in cryptocurrencies that results in gains means CGT is likely to apply. The government don't treat crypto as money. This mean you will be taxed on the realised profits when you either:
Also, purchasing assets using cryptocurrency can also trigger a CGT liability. As an example purchasing an asset such as art with cryptocurrency for £60,000 when your crypto originally cost you £50,000 will mean there is a CGT charge on the £10,000 of crypto gain.
If you have sold a business, or you're selling a business asset, then Business Asset Disposal Relief (BADR) may apply. Where this is the case, CGT is charged at 10% on any gains you make from the qualifying business assets. This is particularly significant for higher-rate tax payers as the CGT liability could be halved from 20% to 10%.
BADR is subject to a lifetime limit of £1m per person and applies to a sale for businesses trading as the following:
If you own a business then you should review your BADR position regularly, the rules are sophisticated and it's easy to deviate away from them. You'll therefore need to plan carefully prior to any sale to ensure you're fully compliant with the legislation.
It may also be worth considering transferring shares between spouses, or civil partners, if you're in a family business.
For Inheritance Tax, the 'nil rate band' (the amount that can be passed on through an estate before IHT is applicable) will remain frozen at £325,000 until April 2028. This hasn't changed since the 2010/11 tax year, despite rising asset values.
Above this level, IHT is usually charged at 40% on assets, including money, that you leave to your beneficiaries. Keeping the nil rate band frozen, instead of increasing it with inflation, means an ever increasing number of estates will likely rise in value and end up being worth more than the threshold, therefore making them potentially subject to IHT.
If you're married, or in a civil partnership, then you can in effect combine your allowances with the effect of potentially doubling your nil rate band to £650,000 depending on your circumstances.
Of note, there is also a separate and additional nil rate band known as the ‘residence nil rate band’ which is applicable when considering the family home. If you're passing this property to a lineal descendant, or a spouse/civil partner of a lineal descendant, then you get a main residence band of £175,000. This works to then potentially raise your individual total IHT nil rate band to £500,000. For couples the band can rise to £1m where £350,000 of the value comes from their home.
As you will have noticed from the above, this tax is both subtle, and sophisticated. IHT contains various rules, and reliefs, that impact how much of your estate you hand over to the taxman. Some other common exemptions you could potentially make use of include:
Given the above, it would be wise to structure your affairs to make use of these reliefs and allowances. Start by asking yourself:
Stamp duty is a payment to HMRC when you purchase a property, or land, in England and Northern Ireland. How much Stamp Duty Land Tax (SDLT) you owe, if at all, depends on the price paid and your individual circumstances as the buyer.
Changes that came into effect on 23 September 2022 will remain in force until 31 March 2025. This means if you're a first time buyer, you won't need to pay SDLT on the first £425,000 of the property you purchase, provided the property is worth £625,000 or less. Previously this was £300,000.
For existing homeowners, SDLT kicks in at £250,000, up from a prior level of £125,000.
SDLT rate |
Existing home owner
|
First time buyer
|
| 0% | Up to £250,000 | Up to £425,000 |
| 5% | £250,001 - £925,000 | £425,001 - £625,000 |
| 10% | £925,001 - £1.5m | |
| 12% | +£1.5m |
If you have a buy-to-let property and you're a higher, or additional-rate taxpayer then you'll only be able to claim relief on the interest you've paid at the basic rate. It means your property income for tax purposes will no longer be fully reduced by any mortgage interest you pay.
You need to review this carefully, the implication being your taxable income could then exceed thresholds and that could then reduce your personal allowance (see the earlier section on income tax), thereby giving rise to a greater tax liability.
If you have a spouse, or civil partner, and one of you is a basic-rate tax payer where the other is a higher-rate taxpayer, it may be advisable for the partner earning less income to be the recipient of taxable rents. This will be particularly pertinent if there is a loan on the property given interest relief is restricted.
Strategies such as the above are applicable if you're purchasing a second property for the first time. However, if the higher earner owns the property then options could include transferring up to 50% to the lower earner. This shouldn't trigger a capital gains charge, however, a SDLT charge would be incurred on the value of any borrowing taken on by the new owner if this is above the tax free threshold.
Be sure to take advice prior to any asset transfers because perceived tax efficiency could easily be reversed in the event other taxes are triggered by the transfer. This is why tax advice and strategy should be based on your whole circumstances and not just one single area of legislation.
In some circumstances if may be advantageous to hold your property portfolio in a limited company. So long as the loan interest doesn't exceed £2m per year then your company can deduct interest in full as an expense when calculating profits from your lettings. Furthermore the company will pay up to 25% corporation tax on the rental profits.
Making use of a limited company should be considered carefully because distribution of the profits via dividends will probably give rise to taxation, and whilst transferring the properties shouldn't result in a CGT liability (subject to satisfying certain criteria), you will likely incur a SDLT charge based on their market value.
A property letting company can't qualify typically for BADR from CGT unless the lettings in question are furnished holiday lettings. If you have a high level of income from other sources then it's worth taking advice on the long term benefits of running your property portfolio through a limited company, albeit this will come with an administrative burden of running a company.
Rent a room relief provides an allowance to cover rents of up to £7,500 a year. This means you can rent out a room in your main residence for up to £144 a week and not be subject to income tax. The allowance is split between couples and if your income exceeds £7,500 then normal income tax rates apply. If you claim the allowance then deducting expenses is not applicable.
Furnished holiday lets provide various tax benefits including:
The conditions are that the property must be available for let for 210 days in the tax year (or relevant 12 month period). It must also be actually let for 105 days and each let period has to be less than 31 days.
You can shelter savings interest from the taxman in banks, building societies, unit trusts, and trust funds, through the savings allowance. Whether this applies to you will depend on your income tax band, as you can see in the table below.
| Income tax band 2023/24 |
Savings allowance |
|
Basic-rate Income of £12,570 - £50,270 |
£1,000 |
|
Higher-rate £50,271 - £125,140 |
£500 |
|
Additional-rate > £125,140 |
£0 |
You also have an allowance to invest up to £20,000 in an Individual Savings Account (ISA) in any given tax year. This is often referred to as a tax wrapper for investment. Anyone over the age of 18 can open an ISA in the UK. Lifetime ISAs only apply to the under 40 age group, while junior ISAs are for children under the age of 18.
If you don't use the allowance in that year then it is lost. If you, and a spouse, each make use of the annual ISA limit, then you're able to save, or invest, £40,000 between you. Of note, there are different types of ISA for you to consider for your individual circumstances and what you're trying to achieve. These are detailed below.
| Type of ISA | Annual limit for 2023/24 |
| Cash ISA | £20,000 |
| Stocks and shares ISA | £20,000 |
| Flexible ISA | £20,000 |
| Innovative finance ISA | £20,000 |
| Lifetime ISA | £4,000 |
| Junior ISA | £9,000 |
It is also very important to consider the implications of saving into various types of ISAs. We recommended you seek advice from an Independent Financial Advisor, or Financial Planner, prior to making any investment decisions.
If you purchase shares in a business that qualifies as an EIS investment, then your tax liability can be reduced, for either the year of investment, or the prior year, under a carry back claim by up to 30% of the amount you invested.
If you have capital gains from other disposals in the last 36 months, or the following 12 months, these can be re-invested in EIS shares resulting in the availability of CGT deferral relief. This defers the CGT until the new investments are subsequently disposed of. The annual cap on EIS investments is £1m.
An SEIS investment provides income tax relief of up to 50% of the amount you invested in either that tax year of investment, or the previous tax year under a carry back claim. The annual investment limit for SEIS is £200,000.
Any gain under EIS, or SEIS, is usually CGT free if the investment is held for at least 3 years. If your shares are sold at a loss, you can set that loss against income tax for that year, or the previous year.
Of note, prior to making an investment of this nature, it's wise to go through advance assurance with HMRC to understand whether the company in question, and the investment, meet the conditions of the schemes.
If you don't go through this and HMRC subsequently decide the investment doesn't qualify, this would prevent you from accessing the reliefs, leading to a greater than originally anticipated tax liability.
Venture Capital Trusts (VCTs) are specialist investments that offer tax breaks so that you can put money in small, high risk organisations and securities. Investment in VCTs offer:
Of note, gains from other assets can't be rolled into purchasing VCT shares. Similar to the points in relation to EIS and SEIS, it would be wise to seek advance assurance from HMRC prior to any investment decision.
Investing in an accredited Community Development Finance Institution (CDFI) through share purchase, or lending, can make you eligible for community investment tax relief. CDFIs are established with the purpose of providing financial support to both profit-making, and non-profit, organisations in underprivileged areas.
Under this relief, you can receive 5% of your investment as tax relief in the year of investment and for the following 4 years, amounting to a total relief of 25%. Certain conditions need to be met, with the most crucial one being that you must hold the investment for a minimum of 5 years. If you incur losses, you can offset them against your other income in the year they occur.
Your personal car, or motor vehicle, is exempt from CGT. This means you can invest in classic cars and if they rise in value then any gains made from a sale mean you aren't subject to taxation. Of note however, if you incur losses from the sale of these assets, they can't be offset against gains made elsewhere.
For the 2023/24 tax year you have a lifetime allowance, on the total amount you can hold for all your pension funds, of £1,073,100. Of note from 6 April 2024 the lifetime allowance will be scrapped. There is also an annual allowance for pension contributions which currently stands at £40,000, or 100% of your qualifying earnings depending on which is lower.
The total for personal and employer contributions reduces by £1 for every £2 of an individual’s ‘adjusted income’ over £240,000 and can impact if your ‘threshold income’ from all sources is over £200,000.
The concept of carry forward allows you to make use of any annual allowance that you haven't used in the 3 prior tax years. This only applies if you were a member of a registered pension scheme during that time frame.
If you have unused allowances from 2020/21, 2021/22, an/or 2022/23 then these can be applied potentially in the 2023/24 tax year. Breaching the rules by paying in too much, on the other hand, results in an annual allowance charge, at your marginal rate of tax.
After the age of 55, you can access your entire pension pot. This is for you to do with it as you please. Be warned though as withdrawals have income tax implications and could result in you moving into a higher tax band.
The main rate of Corporation Tax is 25% for some businesses. If your profits are greater than £250,000 then you will be subject to 25% rate. Businesses with taxable profits less than £50,000 will be taxed at the current 19%.
Of note, if these thresholds are shared between associated companies, then they could be lower dependent on how many associated companies you have.
If your profits are between £50,000 and £250,000 then a tapered rate will be applied. The tax rate increases from 19% to 25% depending on the amount of profit, the main rate is reduced by marginal relief. You can find out more about this, and how much marginal relief you're entitled to by using HMRC's marginal relief for Corporation Tax calculator.
If your company is accounting for deferred tax, you may need to factor in the increased rate in your deferred tax calculations for your year-end accounts.
Research & development tax relief encourages companies to invest in innovation by rewarding those that undertake qualifying R&D projects with either:
If you undertake this form of expenditure then, depending on your circumstances, it could be pertinent to maximise any R&D investment you commit to in the 2023/24 tax year. The reason being both R&D tax relief schemes, SME and RDEC, are being merged into one single scheme for all claimant companies in the name of simplification of the rules.
This will impact on accounting periods beginning on, or after, 1 April 2024 and the changes mean the notional RDEC credit will be reduced from 25% to 19% to equate to 16.2 pence for every £1 of qualifying spend. R&D intensive loss-making SME's will also see the R&D spend threshold reduced from 40% of total spend to 30%.
If you have the means of financing purchases, and acquiring capital assets, then this could reduce your tax liability by making use of the Annual Investment Allowance (AIA). The AIA ensures up to £1m of investment can be deducted in the year of expenditure from your profits before Corporation Tax is applied, when invested in qualifying assets.
The AIA applies to most companies and partnerships that invest in plant and machinery. Specifically this can include:
Full expensing is available to companies subject to Corporation Tax. If your capital expenditure in your company is greater than £1m, then an allowance can be applied whereby you can deduct from your taxable profits 100% of the qualifying expenditure in the year that expenditure took place.
Are you intending to purchase commercial property, or furnished holiday lettings? If these contain fixtures, then capital allowances could be claimed. Remember that when a property is purchased, the value attributable to the fixtures has to be agreed through a joint election by the purchaser and the vendor. It is worth seeking professional advice to ensure any capital allowances are maximised.
If you take on apprentices then this has various tax benefits. There isn't any Employer's NICs applicable to the pay of an apprentice are under the age of 25. This is so long as you pay them at, or below, the Lower Earnings Limit (£123 per week in 2023/24).
If you employ staff under the age of 21 then there's effectively no Employer's NIC to pay and this is regardless of whether it's through an apprenticeship contract, or not.
If your annual payroll bill is less than £3m then the Apprenticeship Levy doesn't apply. This means you can apply for co-investment Government funding towards the cost of training your apprentices. It works whereby you pay 5% and the government pays the remaining 95% of the cost.
To reserve the funding you'll need to set up an Apprenticeship Service account. Of note, if you have more than 50 employees on the payroll then you will be eligible for 95% funding for apprentices aged 16+. If you have fewer than 50 employees on the payroll then you will be eligible for 100% funding for apprentices aged 16-18, and for apprentices aged 19+ you will receive 95% of the funding.
Think about if you have provided your employees with cash, gifts, and/or benefits that aren't included in their wages. If you exceed certain limits there could be a tax liability. For tax efficient gifts to staff you need to refer to Benefit-In-Kind (BIK) rules.
If you have held staff entertainment events such as Summer or Christmas parties, or both, then you should refer to the rules around the annual function exemption. Up to £150 of expenditure per employee (including VAT), can be allocated to an annual event and these costs can be treated as a tax deductible expense.
There are also specific rules and guidance you need to adhere to. If you exceed these limits then you'll face income tax liabilities for your staff and your firm will face National Insurance implications. To avoid an added tax bill for your employees, you can as an alternative enter into a PAYE Settlement Agreement with HMRC whereby you settle the tax and NI due.
You must report all this to HMRC by 6 July and pay any tax and NIC due by 22 July.
You could look at managing your income whereby some of it falls into the following tax year. This is particularly useful if you're in a bumper year say, but projections for the following one aren't as good. From a tax planning perspective delaying the completion of sales of goods, or services, out of the bumper year can help potentially reduce your overall tax exposure.
If you don't need to withdraw them from your company, then retaining profits could be more tax efficient. The reason being corporate tax rates are lower than those for income tax. Also by retaining money in the business, this can then be used to potentially fund future investment which is likely to be less expensive than financing it through borrowing.
A word of warning, if the funds retained in the business amount to more than 20% of its value then this will impact on the availability of BADR in the event of a sale.
If your company cars have high CO2 emissions then this leads to a greater percentage of each car list price being used to calculate the employers class 1A NIC benefit in kind. Consequently it may be wise to review your stock and only offer employees low emission models.
Also, enhanced capital allowances of 100% are available if you purchase new electric cars with no CO2 emissions. If the cars you purchase don't emit any more CO2 than 50g/km, then they are classified as plant and machinery, meaning you benefit from a writing down allowance of 18%.
Cars that emit more than 50g/km have a writing down allowance of 16%. If you reimburse your employees for the cost of charging the company electric car from their home then that isn't subject to taxation.
If as your business scales you achieve cash surpluses, you may look to invest through your company in things such as land, property, and other assets. These investments could generate a decent return over time. If you're doing this however, you need to review the value of these assets and their contribution to your company's overall value.
If they make up 20% or more of your company's overall value then HMRC deem this as having a 'significant' impact. This means you're likely to then no longer qualify for:
Finally, remember that the P60 forms, that summarise your employees’ salaries and deductions for the prior tax year, must be issued to staff by 31 May. They have to be distributed to everyone that worked for you on 5 April.
The content of this post was created on 07/03/2022 and updated on 22/01/2024.
Please be aware that information provided by this blog is subject to regular legal and regulatory change. We recommend that you do not take any information held within our website or guides (eBooks) as a definitive guide to the law on the relevant matter being discussed. We suggest your course of action should be to seek legal or professional advice where necessary rather than relying on the content supplied by the author(s) of this blog.
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