Welcome to the latest edition of our Private Client Briefing, which summarises a number of issues and opportunities for individuals, families and trustees.

We again find ourselves in challenging and uncertain times. Economic uncertainty and increases to the cost of living are coupled with increases to the rates of National Insurance and income tax on dividends.

Alongside these tax increases, we continue to see increased enquiry activity from HM Revenue & Customs (HMRC) and confirmation of fundamental changes to the tax system in less than two years with the introduction of Making Tax Digital for Income Tax.

Please do not hesitate to contact me or any of the Team, if we can assist you in any way.