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COVID-19: Working from home update
There are some points to note in relation to the temporary COVID-19 exemption for employer reimbursements of employee pu...
Employer-provided living accommodation: representative occupier concession withdrawn from April 2021
HMRC is withdrawing the 'representative occupier' exemption from the employer-provided accommodation benefit-in-kind cha...
Car fuel benefit charge for hybrid cars and the ‘making good’ rule
We look at the issue of what it means to make good the whole cost of fuel to escape a fuel benefit charge where the comp...
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HMRC’s discretionary PAYE powers and the Hoey and Higgs cases
ITEPA 2003 s 684(7A)(b) provides HMRC with wide discretionary powers to collect PAYE direct from individuals....
Spring Budget 2020: Tackling Construction Industry Scheme Abuse – a consultation
HMRC are consulting on changes to construction industry scheme deductions claimed against PAYE, deemed contractors rules...
A moment of relief?
COVID-19 is having a huge impact in the way people work, with large numbers working from home for the first time....
Statutory Parental Bereavement Pay and Leave
It is intended that entitlement to Statutory Parental Bereavement Pay and Leave will come into effect from 6 April 2020....
Off-payroll working in the private sector: draft legislation and House of Lords inquiry
The ATT and CIOT have submitted comments on draft secondary legislation regarding the extension of the off-payroll worki...
Disguised remuneration: independent loan charge review
The CIOT has met HMRC to discuss the draft Finance Bill legislation regarding the government’s changes to the disguised ...
Review of off-payroll working rules: Meetings with HMRC
We summarise various meetings with HMRC arising from the review of the proposed new off-payroll working rules....