​In the usual fashion we have not sent greeting cards this Christmas, instead we have made a donation to our Charity of the year SV2. We send this brief message to extend our thanks to all clients, friends and associates around the world for your continued support during 2018, and our very best wishes for a peaceful and prosperous 2019!

Some employers may wish to give a small gift to their employees. As long as the employer meets the relevant conditions, no tax charge will arise on the employee.
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A tax exemption is available which should help employers ensure that the benefits provided are exempt and do not result in a reportable employee benefit in kind. In order for the benefit to be exempt it must satisfy the following conditions:

The Office of Tax Simplification (OTS) has published the first of two reports on inheritance tax.
The first report sets out an explanation of the issues and complexities of IHT, gives an overview of concerns raised by the public and professional advisors during the review and then makes recommendations. This first report examines the administrative issues that people complain about and which were raised in the responses. The second report covering other wider areas of concern to people will follow in Spring 2019.

HMRC have published the updated rates for mileage claims on company cars that take effect from 1 December 2018.  
 
You can use the previous rates for up to one month from the date the new rates apply.  The advisory fuel rates per mile for journeys undertaken on or after 1 December 2018 are: