Weekly tax brief - 23 May 2017

After the ‘dementia tax’, will we see a land value tax?

23 May 2017

The Conservative Party manifesto promises that ‘we will work with private and public-sector house builders to capture the increase in land value created when they build’. That’s a land value tax, isn’t it?

'Dementia tax' raises questions around planning

23 May 2017

The Conservative proposal regarding how to fund social care costs in the future – dubbed the ‘dementia’ tax – raises many questions, but what about future tax planning? Will this be easy to navigate? Will it bring future complexity? Or will it be too difficult to implement

The complex world of employment status

23 May 2017

The question of whether somebody is an employee, a worker or self-employed is not simply a matter of taxation or, conversely, purely a matter of employment rights. Status affects so many fundamental issues governing the relationship between the state, the person doing the work and the person for whom that work is done. So what’s the simple answer?