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Employment Taxes Forums: May 2023
In this article, we summarise the main points from meetings of various groups that took place in early Spring ...
CIOT Spring Budget 2023 Representations
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on...
Employment Taxes Forums
© Getty images/iStockphoto In this article, we summarise the main points from meetings of various groups that...
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Employment Taxes Forum: December 2022
In this article, we summarise the main points from meetings of various groups that took place this autumn, whi...
Office of Tax Simplification: Review of hybrid and distance working
The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence...
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that have taken place recently, ...
Helping savers understand their pension choices
LITRG’s response makes a brief but important point: that all pension schemes must provide members with informa...
Basis period reform: correction of provisional figures
From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of...
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that have taken place recently, ...
Freeports national insurance contributions exemption
The National Insurance Contributions Act 2022 introduces a new zero rate of secondary Class 1 national insuran...