Taxation of employee expenses: ATT, CIOT and LITRG respond to call for evidence
The call for evidence on the taxation of employee expenses published in March 2017 by HM Treasury (HMT) has three main o...
Independent Review of Employment Practices in the Modern Economy
The ‘Matthew Taylor review’ has six key themes including security, pay and rights, progression and training and the bala...
FA 2017 Employment Taxes Provisions: the ins and the outs
Despite the shortened timetable for the Finance Bill, with the House of Commons stages passing in one short afternoon on...
Optional remuneration arrangements (salary sacrifice for the provision of benefits-in-kind)
New rules on ‘optional remuneration arrangements’ (ORA) took effect from 6 April 2017.
HMRC’s Employment Taxes Forums
Employment and Payroll Group (EPG) The EPG is HMRC’s main employment taxes forum and generally focuses on high-level po...
Taxation of employee expenses call for evidence
The consultation document states that the government’s main objectives of this review are to understand:...
Off-payroll working in the public sector (IR35)
The CIOT has responded to Finance Bill 2017 consultative clause 1 and Schedule 1, which would introduce a new Chapter 10...
Disguised remuneration
The CIOT has responded to proposals to change the anti-avoidance rules designed to prevent remuneration being disguised ...
Draft FB 2017 Cl 11 Sch 3: Foreign pensions
Clause 11 and Schedule 3 of the draft Finance Bill 2017 seek to remove the ‘90% rule’ for taxing foreign pension income ...
Draft FB 2017 Cl 9: Termination payments
From 2018/2019 onwards the scope of the exemption for termination payments will be narrowed so that non-contractual paym...