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In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if I don’t get one thing straight.

In September’s Technical Newsdesk (Employee share schemes: NIC elections) we summarised the CIOT’s response to the government’s consultation on whether there is a

HMRC published a consultation in August 2016 on proposals to ‘simplify’ the process employers’ use for agreeing and reporting items to them through a PAYE Settlement Agreement (PSA).

HM Treasury published a consultation document in August 2016 seeking views on the design of company car tax bands for ultra-low emission vehicles (ULEVs) from 2020/21 onwards.

The government has proposed to change the tax treatment where certain benefits-in-kind (BIK) are provided through salary sacrifice so that the BIK will be chargeable to income tax and Class 1A empl

Is there something I should know?

The calculation of the ten year anniversary Principal Charge is something of a bête noire for many of us who deal with such charges only a few times each

BEPS: six considerations for SMEs

Global tax reform isn’t just impacting large multinational companies.

Employment and Payroll Group (EPG)

The EPG is HMRC’s main employment taxes forum and generally focuses on high-level policy issues.

HMRC and HMT published the consultation on draft legislation to simplify the income tax and NIC treatment of termination payments to follow up a 2015 consultation.

After amendments to ITEPA 2003 Pt 7A (‘Disguised Remuneration’) in Finance Act 2016 aimed mainly at tackling a particular scheme, on 10 August HMRC published a technical consultation on draft legis