Nothing stands still

In the second of two articles on key employment tax changes, Edmund Paul and Jonathan Berger consider the representative occupier rules for accommodation and the cessation of grandfathering provisions for certain employer provided benefits

Several significant pieces of employment tax legislation have been updated and/or introduced effective from 6 April 2021. The first part of this article was published in the May issue of Tax Adviser, considering the off-payroll working rules and amendments to the Construction Industry Scheme. This month, we examine the representative occupier rules for accommodation, the cessation of grandfathering provisions for certain employer provided benefits caught by the optional remuneration arrangements legislation, and other changes of note. 

Cessation of grandfathering provisions for certain employer provided benefits