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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...
‘Occupational Health: Working Better’: CIOT and ATT responses
The consultation forms part of a package of measures announced by the Chancellor at the Spring Budget which aim to reduc...
Draft Finance Bill legislation: abolishing the pensions lifetime allowance
Our response, which can be read in full at www.tax.org.uk/ref1185, covered the following matters:
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Tackling non-compliance in the umbrella company market
CIOT response The CIOT’s comments were mainly limited to the proposals in respect of tax compliance (Chapters 4 and 5 o...
Non-discretionary tax advantaged share schemes: Call for Evidence
The CIOT has responded to a Call for Evidence seeking views and evidence on the current usage of Save As You Earn (SAYE)...
Off-payroll working: calculation of PAYE liability in cases of non-compliance
The CIOT has responded to a HMRC consultation proposing a legislative change to allow HMRC to take into account taxes al...
Simplifying and modernising HMRC IT services: CIOT, ATT and LITRG responses
The consultation on ‘Simplifying and modernising HMRC’s Income Tax services through the tax administration framework’ (s...
Employment Taxes Forums: May 2023
In this article, we summarise the main points from meetings of various groups that took place in early Spring 2023, whic...
CIOT Spring Budget 2023 Representations
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on the purch...
Employment Taxes Forums
© Getty images/iStockphoto In this article, we summarise the main points from meetings of various groups that took plac...