New gig economy reporting rules
© Getty images/iStockphoto Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model repo...
How employer attempts to address the cost of living crisis can fail to deliver
You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff, linked i...
Umbrella company market: call for evidence: CIOT and LITRG response
Umbrella companies are unregulated and there is a wide spectrum of operators.
Employment status: where are we now?
Employment status is at the core of the tax system.
LITRG respond to ‘Shaping future support: the health and disability green paper’
There is an ever-growing focus on getting more disabled people in work.
Coronavirus Job Retention Scheme: compliance update
The CIOT, ATT and LITRG are represented on the Coronavirus Job Retention Scheme External Stakeholder Forum....
Finance Bill 2021/22 draft legislation: clamping down on promoters of tax avoidance
The CIOT commented on the draft legislation introducing a measure enabling publication by HMRC of information relating t...
Introductory agencies and ‘self-employed’ live-in carers
Despite HMRC’s clear guidance (in ESM4015) and the recent Chatfield-Roberts v Phillips & Universal Aunts case, we ar...
Deeds or letters of assignment: tax refund companies
LITRG are increasingly hearing from people who have used a tax refund company in the past, for example to get a payment ...
Pensions: net payment arrangements v relief at source payroll mistakes: how common are they?
There is huge potential for confusion about the methods for giving tax relief via the payroll on employee pension contri...