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Enterprise Management Incentives: simplification of the process to grant options: draft Finance Bill legislation – CIOT comments
The CIOT has responded to draft Finance Bill 2026-27 legislation that would, for options granted on or after 6 April 202...
PAYE settlement agreements: Call for Evidence – CIOT and ATT responses
Both the ATT and CIOT have responded to HMRC’s Call for Evidence on how PAYE Settlement Agreements (PSAs) operate in pra...
Requiring payment of VAT and PAYE return liabilities by Direct Debit: CIOT, ATT and LITRG responses
The CIOT, ATT and LITRG have responded to HMRC’s consultation on requiring payment of VAT and PAYE liabilities by Direct...
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HMRC announce phased implementation of mandatory payrolling of benefits in kind
Payrolling benefits in kind has several advantages, including enabling employers to collect any tax due in real time via...
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026: CIOT comments
The CIOT responded to a technical consultation on draft regulations (The Income Tax (Construction Industry Scheme) (Amen...
ATT and CIOT recommendations on tax support for entrepreneurs
The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the E...
Finance Bill 2025-26: clauses 13 to 27 – employment taxes measures
Employee reliefsThe Finance Bill proposes the following measures:
Salary sacrifice grocery schemes: summary for tax advisers
Earlier this year, LITRG published a blog (tinyurl.com/yz26rmth) setting out a number of concerns about t...
National Insurance Contributions (Employer Pensions Contributions) Bill
The Bill creates a power for HM Treasury to apply a primary and secondary Class 1 National Insurance contributions charg...
Budget 2025: consultations and calls for evidence – members input invited
Business Rates and Investment: Call for EvidenceThe CIOT’s Business Rates Working Group will be looking at this...