Welcome to our Autumn 2006 newsletter. The summer months are traditionally a time when new developments are few and far between but, on this occasion, there has been plenty to keep us busy. We have been learning more about the changes announced in the last Budget, preparing for new legislation about to take effect and taking the chance to review some old topics with common pitfalls.
The tabloid press made sensational headlines out of the Budget proposals on trusts and some amendments were perhaps inevitable. We review the latest position.
Other developments covered in this issue include age discrimination, the new form P46, the latest on the key tax case of Jones v Garnett and the hardening attitude of HMRC towards subcontractors in the building industry.
We hope you will find the newsletter useful and interesting and remember that, as always, we will be pleased to hear from you if you need any further advice on any of the topics covered.