Welcome to our “autumn” edition of Talking Tax. When writing this, we considered if we could still get away with calling this the autumn edition, given the impending cold and wintry nights. However, with the announcement by George Osbourne that the “Autumn Statement” would take place on the 3 December, we thought we were on safe ground. Further research has confirmed this theory, as officially winter does not begin until 21 December, so don’t dust off your hat, scarf and gloves just yet! In this edition we look at HMRC’s confusion over class 2 national insurance on rental income and our view on their apparent change in policy. We also look at a number of new and proposed changes in respect of non-residents as well as common pitfalls in the Construction Industry Scheme. |