Optional remuneration arrangements (salary sacrifice for the provision of benefits-in-kind)
New rules on ‘optional remuneration arrangements’ (ORA) took effect from 6 April 2017.
New rules on ‘optional remuneration arrangements’ (ORA) took effect from 6 April 2017.
Employment and Payroll Group (EPG) The EPG is HMRC’s main employment taxes forum and generally focuses on high-level po...
The consultation document states that the government’s main objectives of this review are to understand:...
The CIOT has responded to Finance Bill 2017 consultative clause 1 and Schedule 1, which would introduce a new Chapter 10...
The CIOT has responded to proposals to change the anti-avoidance rules designed to prevent remuneration being disguised ...
LITRG welcomed the opportunity to respond to some of the questions asked in the Financial Conduct Authority’s consultati...
LITRG have responded to the Work and Pensions Committee (WPC) inquiry into self-employment and the gig economy....
From 2018/2019 onwards the scope of the exemption for termination payments will be narrowed so that non-contractual paym...
Clause 6 of the draft Finance Bill 2017 introduces a new ITEPA 2003 s 308C, providing an exemption from the taxable bene...
LITRG have responded to the Department for Education’s (DfE) consultation document on postgraduate doctoral loans....