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What am ‘I’? An intermediary?
HMRC is consulting on IR35 reform and intermediaries travel and subsistence claims.
On, before or shortly after
HMRC have extended the time by which PAYE full payment submissions (FPS) should be filed.
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Temporary workers – relief for travel and subsistence expenses
The CIOT, ATT and LITRG have responded to the HMRC discussion document, Employment Intermediaries: Temporary workers – r...
Draft FB 2015: employee benefits and expenses
As part of the draft Finance Bill, the government published draft legislation in respect of four employee benefits and e...
RTI is appealing
In September 2014 HMRC announced that the start date for automated in-year penalties for the late filing of full payment...
Legislating for extra statutory concessions (ESCs) A4 and A10
ESC A4: travelling expenses of directors The draft legislation enacts parts (a), (b) and (c) of ESC A4....