A number of important rights have been introduced in an effort to address the work/life balance problems faced in modern working families. These rights are only accorded to employees. Most of them depend upon serving a particular period of continuous employment. Employers are free to provide enhancement to these rights if they wish but the outline below is the basic statutory entitlement.
This report, published jointly by ACCA, IFAC and CA ANZ, is the first ever in-depth study of people’s views and who they trust on international taxation across all of the G20 Nations.
Interest payable on loans relating to property income from residential properties
This measure will restrict relief for finance costs on residential properties to the basic rate of income tax and will be introduced over four years from 6 April 2017.
ACCA's written evidence to the UK's House of Lords Finance bill subcommittee, in response to a call for evidence for the annual inquiry into the UK Finance Bill.
Off-payroll working in the public sector: reform of the intermediaries legislation
We consider that the introduction the proposed changes to IR35 will reduce the attractiveness of public sector contracts to all but the largest of service providers. We would strongly urge the Government to reconsider the proposed changes