On the one hand, the amount of tax-free income you can earn has gone up, the annual capital gains allowance has increased, the entrepreneurs’ relief limit has doubled and you can invest more in your ISA. On the other hand, the higher rate income tax threshold has been reduced, NICs have increased, SDLT is now 5% on £1m+ residential property, the IHT threshold has been frozen and pension tax relief has been restricted, and that’s to name but a few of the changes. Some people will win out overall, but I fear that there will be many more that end up worse off instead.

Happy New Year!

Posted by Beth Dowson, who specialises in taxation aspects of a wide range of property, corporate and commercial matters; provides taxation support to other internal departments.

Beth Dowson
0115 976 6186
bdowson@brownejacobson.com

Current reports suggest that the ISA and CRB systems will be merged, the registration requirement will be scrapped completely and the requirement to vet casual volunteers will be scaled back considerably. The government has also reacted to the Court of Appeal decision in Desmond –v- Chief Constable of Nottinghamshire (2001) by confirming that CRB information is sent to the individual before the employer so that errors can be corrected.

As expected, the review looks set to focus only on the vetting requirements and ignore the barring powers of the ISA and the legal duty placed on those working with children and vulnerable adults to refer conduct to the ISA.

When the Bill is published later today we will have a better idea of where the scheme is going. As soon as we see it, we will provide further comment.

Posted by Dai Durbridge, who specialises safeguarding of children and vulnerable adults in education, social care and health settings; defending claims against education, social care and health providers.

Dai Durbridge
0115 976 6578
ddurbridge@brownejacobson.com

Whilst the review is a major step, one must question whether it goes far enough. There is little doubt that the registration requirements impacted upon too many people, but the management of the information held by the ISA and its role in barring individuals also requires review. A failure to automatically tell employers when their staff are barred, and an extremely low threshold for when employers are under a legal obligation to refer conduct to the ISA, are of serious concern to employers. If a review of the process is to be undertaken at all, then a full and thorough review of all aspects of the ISA’s role is in order. It is disappointing that the government’s plans do not suggest a more complete review.

Posted by Dai Durbridge
0115 976 6578
ddurbridge@brownejacobson.com

To those who have been critical of the scope of the vetting and barring scheme, it will come as some surprise that the scheme has been relaxed – removing the need for an estimated 2m people to register. Is this a decision made with the best interests of children in mind, or is it a politically motivated decision designed to make the highly criticised ISA appear more workable?

Posted by Mark Blois
0115 976 6087
mblois@brownejacobson.com

The signatories claim that the requirement for volunteers to register with the ISA mean there will be a reduction in the support from parents and student helpers in schools, help that Head, Julie Robinson, vice-chairman of the Independent Association of Prep Schools, says is genuinely needed.

With the review out imminently it will be interesting to see how the DCSF and the ISA reacts having been on the receiving end of such broad and public criticism. There is no doubt the system needed an over-haul but has the pendulum swung too far and now risks deterring genuine volunteers?

Posted by Mark Blois
0115 976 6087
mblois@brownejacobson.com