Budget representation: assignment and enforcement of loan charge loans
The CIOT has recommended to government that they take action to prevent third parties seeking repayment of loans receive...
Employment Tax
Employment Tax
Budget representation: representations by ATT
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, emplo...
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...
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Meetings of Employment Taxes Forums
A brief overview of recent forum meetings attended by representatives of the CIOT, LITRG and ATT, including the Employme...
National Insurance Contributions Bill 2021: CIOT comments
The CIOT has submitted evidence to Parliament on measures in a National Insurance Contributions Bill which introduces se...
Pensions: net payment arrangements v relief at source payroll mistakes: how common are they?
There is huge potential for confusion about the methods for giving tax relief via the payroll on employee pension contri...
Enterprise Management Incentives – a call for evidence: CIOT response
In this article, we summarise the CIOT’s response to the call for evidence reviewing the Enterprise Management Incentive...
Umbrella companies
There has been a flurry of activity over umbrella companies during the past few months, including the release of LITRG’s...
HMRC Forum meetings
In this article, we summarise the main points from the March 2021 meetings of four of HMRC’s forums, which are attended ...
Savings income and PAYE taxpayers
HMRC have explained to LITRG how interest figures are placed in coding notices, P800s and simple assessments....