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The Kelpies image by Beninjam200 (Own work) [CC BY-SA 4.0], via Wikimedia Commons
The Falkirk Wheel by Sean Mack (Own work) [GFDL, CC-BY-SA-3.0 or CC BY 2.5], via Wikimedia Commons
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The government has published the draft legislation for the next Finance Bill including the rules for off-payroll working in the private sector.
From April 2020, the government will introduce a new 2% tax on the revenues of search engines, social media platforms and online marketplaces which derive value from UK users.