Incentives Bulletin - April 2020

Topics covered in this bulletin:

• Recap on UK 2020 Budget
• Government consultation on EMI schemes
• Increase in annual capital gains tax allowance for tax year 2020/21
• COVID-19: Incentives issues
• IR35 reforms postponed until April 2021
• Reduction in the official rate of interest on employment-related loans
• MPs debate draft legislation implementing recommendations on the “loan charge” review
• Horizon scanning