Calculating holiday entitlement for part-year and irregular hours workers
Although it has no statutory basis, until fairly recently, it has been widely accepted that using a formula of 12.07% to...
Getting help to people who do not speak English
Most of us are approached at some point in our careers as tax practitioners to help out a vulnerable friend or acquainta...
New gig economy reporting rules
© Getty images/iStockphoto Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model repo...
How employer attempts to address the cost of living crisis can fail to deliver
You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff, linked i...
Umbrella company market: call for evidence: CIOT and LITRG response
Umbrella companies are unregulated and there is a wide spectrum of operators.
Employment status: where are we now?
Employment status is at the core of the tax system.
LITRG respond to ‘Shaping future support: the health and disability green paper’
There is an ever-growing focus on getting more disabled people in work.
Coronavirus Job Retention Scheme: compliance update
The CIOT, ATT and LITRG are represented on the Coronavirus Job Retention Scheme External Stakeholder Forum....
Finance Bill 2021/22 draft legislation: clamping down on promoters of tax avoidance
The CIOT commented on the draft legislation introducing a measure enabling publication by HMRC of information relating t...
Introductory agencies and ‘self-employed’ live-in carers
Despite HMRC’s clear guidance (in ESM4015) and the recent Chatfield-Roberts v Phillips & Universal Aunts case, we ar...