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From 6 April 2020, employment agencies will be required to provide new agency workers with a document known as a ‘key information document’ prior to signing them up.

As reported in October’s technical newsdesk, the government have said that they will restrict eligibility for the employment allowance fro

Executors of someone UK domiciled whose surviving spouse or civil partner is, or has been, non-domiciled may need to explore the deceased’s financial history for much more than the last seven years

A recent joint consultation by the Department for Work and Pensions (DWP) and Department of Health and Social Care (DHSC) sought views on different ways in which government and employers can take a

In their responses, the CIOT and ATT commented on:

The CIOT and ATT have raised concerns with the information requirements for employers claiming the employment allowance from April 2020, which arise from the employment allowance being reclassified

The introduction of Pension Freedoms brought about the widening of the range of potential beneficiaries on death in the form of the beneficiaries’ drawdown, and the removal of any cap on income wit

The British press has been full of headlines on inheritance tax this year, targeting in particular the baby boomer generation who have fortuitously increased their estates over their lifetime, larg

Below is a short summary of meetings in July 2019 of two of HMRC’s employment taxes forums, which are attended by CIOT volunteers. HMRC publishes the minutes of the meetings on GOV.UK.

In January 2018, Chancellor Philip Hammond asked the Office of Tax Simplification to review inheritance tax. The key part of his letter said: