Traffic management under CIS: changing lanes
HMRC’s revised approach to traffic management services under the Construction Industry Scheme (CIS), introduced from 1 M...
Workplace nursery schemes: the parent trap
For many years, employer-supported childcare in the UK was closely associated with childcare vouchers....
Balancing benefits and compliance: the National Minimum Wage
The National Minimum Wage (NMW) came into force under the Labour government in 1999.
Employer provided nursery care: material financial responsibility
In recent years, there has been a growing interest in schemes that offer employer provided nursery places through arrang...
The payrolling of benefits: new employer obligations
A lot has changed since P11D forms were introduced in the early 1960s.
Smile Care South: the complexities of tax and legal status
Under employment law, there are three status categories: employee, worker and self-employed.
CIOT President's page: A time for reflection
This is my last article as your CIOT President.
CIOT President's page: HMRC needs adequate resourcing
I have written previously about change. I am not sure that I have yet got used to HMRC being His Majesty’s Revenue and C...
CIOT President's Page: Getting our voice heard!
They say time flies and it certainly feels that way.
CIOT President's page: With a little help from my friends
Reflecting on 2022, I think we can all agree that it has been an eventful year.
