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Employment intermediaries and tax relief for travel and subsistence
LITRG, the ATT and CIOT responded to an HMRC consultation which proposed removing home-to-work travel and subsistence ta...
Intermediaries legislation (IR35)
The CIOT has responded to HMRC’s request for proposals to improve the effectiveness of IR35, including transferring liab...
Really Troublesome Interactions
Since August 2014 when HMRC wrote to employers that were disputing a PAYE charge it has become evident that many busines...
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Latest briefings
Review of employee benefits and expenses: draft legislation
On 8 July 2015 HMRC published draft legislation on these points:
Tax treatment of income from sporting testimonials
In August 2014 HMRC undertook an informal consultation on withdrawing their guidance in the Employment Income Manual at ...
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.
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...