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Taxation of employee expenses call for evidence
The consultation document states that the government’s main objectives of this review are to understand:...
Off-payroll working in the public sector (IR35)
The CIOT has responded to Finance Bill 2017 consultative clause 1 and Schedule 1, which would introduce a new Chapter 10...
Disguised remuneration
The CIOT has responded to proposals to change the anti-avoidance rules designed to prevent remuneration being disguised ...
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Draft FB 2017 Cl 11 Sch 3: Foreign pensions
Clause 11 and Schedule 3 of the draft Finance Bill 2017 seek to remove the ‘90% rule’ for taxing foreign pension income ...
Draft FB 2017 Cl 9: Termination payments
From 2018/2019 onwards the scope of the exemption for termination payments will be narrowed so that non-contractual paym...
Consultation on salary sacrifice for the provision of benefits in kind
The government has proposed to change the tax treatment where certain benefits-in-kind (BIK) are provided through salary...
Company car tax for ultra-low emission cars
HM Treasury published a consultation document in August 2016 seeking views on the design of company car tax bands for ul...
Simplifying the PAYE Settlement Agreement process
HMRC published a consultation in August 2016 on proposals to ‘simplify’ the process employers’ use for agreeing and repo...
Employee share schemes: NIC elections
In September’s Technical Newsdesk (Employee share schemes: NIC elections) we summarised the CIOT’s response to th...
Class 1, Class 2 and 4 NICs limits and the Self-Assessment return
The peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regar...