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Other measures

green tick box Additional investment for schools to improve the take up and delivery of maths and science education.
green tick box £64m of funding available for a National Retraining Scheme to help people obtain new digital and construction skills.
green tick box £15.3bn of new support for house building over the next five years.
green tick box A new railcard introduced from April 2018 for those aged 26 to 30.
green tick box An additional £76m will be spent on flood and coastal defence schemes over the next three years.
A consultation paper is being launched in 2018 regarding the ‘taxation of trusts’.
A consultation paper is being launched in 2018 regarding the issue of ‘IR35 in private practice’.


Most of the above need no further explanation with the exception of the IR35 consultation paper.  IR35 ensures that individuals who are effectively working as an employee are taxed as such, even if they chose to operate through a company.  The reforms to the public sector which were introduced in April 2017 have increased compliance with IR35 and a possible next step would be to extend these reforms to the private sector.  However, the government intends to carefully consult on how to tackle the issue in the private sector and we await the consultation process and will update you as the matter progresses.

If you have any queries regarding any of the above please contact one of our Tax Specialists on 01228 711888.