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Pensions and inheritance tax: a consultation
The ATT and CIOT have both recently responded to the HMRC technical consultation ‘Inheritance tax on pensions: liability...
National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024
The National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024 includes measures to:...
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that took place in early autumn 2024, whic...
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Latest briefings
Construction Industry Scheme: HMRC’s new guidance on payments made by a landlord to a tenant
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024...
Calculating PAYE liabilities in cases of non‑compliance for off‑payroll working
The CIOT has welcomed the publication of draft regulations (and associated guidance) which from 6 April 2024 will remedy...
Finance Bill 2023-24 Briefings: Cash basis, evasion and avoidance, information to be contained in returns
Clause 16 and Schedule 10: Calculation of trade profits, etc.
Construction Industry Scheme proposed amendments
The CIOT has responded to a consultation on draft regulations amending the Income Tax (Construction Industry Scheme (CIS...
Finance Bill 2023-24 Briefings: Employment taxes
Clause 13: Enterprise management incentives: time limitsThe legislation extends the time limit for an employer company t...
Salary advances: Proposed amendments to Regulations
The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are in...
Optional remuneration, cash long term incentive plans and bonus deferral
The CIOT has been in correspondence with HMRC regarding the application of the optional remuneration (OPRA) rules to cas...