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Fiscal citizenship research project
All countries have a fiscal culture, that is to say social norms around paying taxes and ‘tax morale’ – or how citizens ...
Raising standards in the tax advice market
The latest in a series of consultations on raising standards in the tax advice market was published in March 2024 (...
Umbrella company market update
The consultation on tackling non-compliance in the umbrella company market, which both the CIOT and LITRG responded to (...
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National minimum wage and salary sacrifice arrangements
Provided they are implemented and operated correctly, salary sacrifice arrangements can be used to gain an advantage in ...
Do you have clients in the hospitality industry?
The Act (see tinyurl.com/yn65e7wy) ensures that:
Salary advance schemes: employer considerations
Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payda...
Personal tax compliance for platform sellers
You can get an idea of the types of issues that platform sellers need help by looking at LITRG’s recent articles on the ...
New HMRC initiatives around repayment claims
Agent reference number requirementHMRC have confirmed (tinyurl.com/s69nhw5j) that, from 26 Febru
Salary advances: Proposed amendments to Regulations
The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are in...
LITRG Autumn Statement representation
In our representation, we recommend that HMRC issue a commissioners’ direction setting out what constitutes an ‘approved...