New rules are coming into force on 6 April 2018.

The tax treatment of termination payments can be complex, not least because a termination package typically comprises several different elements, which may be treated differently for tax and national insurance purposes.

What tax powers are moving away from Westminster?

It may feel like we're living in increasingly uncertain times ever since the UK voted to leave the EU.

That centred on most of the electorate's desire to obtain more devolved powers from Brussels, but in reality devolution has been going on a lot closer to home for decades.

The default basis for landlords' accounts.

Traders have been able to prepare their accounts using the cash basis since April 2013, as long as they meet certain eligibility conditions. This option was extended to landlords running unincorporated property businesses from 6 April 2017.

However, while traders must elect for the cash basis, it applies by default to landlords who meet the qualifying conditions.

What to expect when providing staff with perks.

Most employers choose to recognise the ongoing commitment made by their members of staff by providing various benefits and rewards. Whether that's in the form of the Christmas party or it extends to benefits such as a cash bonus or flexitime, it all helps to ensure employees feel valued and motivated.