Business tax

Tax authority grills buy-to-let tenants.

Personal and business tax accounts could be merged.

ATT wants 12-month delay on private-sector rollout.

Qualifying conditions for a tax break on staff annual events.

1 October 2020 implementation planned.

Businesses recommend four main changes to the system.

The rules for construction industry contractors and subcontractors.

Relief for film and high-end television increases 40% in three years.

BCC, IoD and FSB call for business-friendly measures.

Lenders’ trade body says Government should halt further measures.