How self-employed workers were impacted in the Autumn Statement 2023
In this article we look at the changes from the Autumn Statement 2023 that will affect self-employed workers and what these changes mean.
Michael Morter Author Bio
Director in the Tax department at Price Bailey
Michael’s professional experience
A member of both the Chartered Institute of Taxation (CTA) and the Association of Tax Technicians (ATT), Michael has over 20 years’ experience advising on personal tax matters. A Director in Personal Tax at Price Bailey, Michael began his career at East Anglian based accountancy firm, Larking Gowen and spent fifteen years there before joining Price Bailey in 2017.
Michael specialises in advising business owners, entrepreneurs, retirees and landlords on a broad range of personal tax compliance and advisory matters.
More about Michael.
Published content
Michael is a regular contributor to content for Price Bailey, providing clients with practical insights and guidance on often complex tax matters including demystifying inheritance tax, estate planning matters, capital gains tax, income tax and understanding the real-life implications of recent tax tribunal rulings for individuals.
Some of the specialist topics that Michael has covered include Business Asset Disposal Relief (formerly entrepreneurs’ relief), expatriate tax matters, Business Property Relief and property tax.
Reflecting on his years of experience advising individuals and their families on inheritance tax (IHT) matters, Michael recently published a series of content alongside his colleagues seeking to ask some of the frequently asked questions surrounding IHT, in order to remove the stress that can often surround estate planning.
Notably, Michael is frequently quoted discussing the impacts of Spring and Autumn statement announcement for private tax clients.
Publications, coverage and speaker events
Michael featured in Norfolk Voice magazine in 2014 discussing impacts of the Budget on taxpayers. Michael has also been a speaker at a number of events including the Eastern Landlord Association.
Qualifications
- CTA
- ATT
Articles by Michael
What is Expatriate Tax? The UK & Non-UK citizen differences
It is important to understand the impact that spending time outside of the UK can have on UK taxes. Read our latest article where we provide guidance on how to unpick the complex tax considerations when living and working outside of the UK.
Stamp Duty Land Tax and the 3% ‘additional property’ surcharge explained
Within this article, we answer some of the common questions that we get surrounding the 3% surcharge on SDLT applied for 'additional properties'.
Detached Duty Relief:
The tax regulations for overseas visitors working in the UK are based around an individual’s residency status. For those who do qualify for detached duty relief, the potential savings are significant.