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Apprenticeship Levy
The ATT and CIOT have responded to draft legislation which will create the mechanism for an apprenticeship levy to be ch...
Employer-provided living accommodation
The CIOT responded to the government’s call for evidence on the taxation of employer-provided living accommodation, whic...
Withdrawal of extra statutory concessions – CIOT comments
The ATT and CIOT have responded to a proposal, published on 4 November 2015, to withdraw a concessionary practice in BIM...
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Latest briefings
Disclosures and HMRC’s KYC initiative
Part of HMRC’s large business risk review process involves a ‘know your customer’ (KYC) visit to around 2,000 of the UK’...
Exclusion of some companies from the National Insurance contributions employment allowance
On 26 November 2015 HMRC published a technical consultation on draft regulations to exclude limited companies where the ...
Flexible benefit arrangements: a redirection of earnings
The Rangers case (The Advocate General for Scotland v Murray Group Holdings Ltd [2015] CSIH 77) is discussed in some det...
CIOT representation on HMRC's employment tax forums
There are many HMRC forums providing representative bodies and businesses with an opportunity to discuss practical and p...
Travel and subsistence
Following on from the stage one review of travel and subsistence that HM Treasury opened in summer 2014, a discussion pa...
Strengthening the incentive to save: a consultation on pensions tax relief
LITRG, ATT and CIOT responded to the Treasury’s consultation on the future of pensions tax relief.
Simplification of the tax and National Insurance treatment of termination payments
LITRG and CIOT have responded to a joint HMRC/HMT consultation on the simplification of the income tax and National Insu...