Construction Industry Scheme: HMRC’s new guidance on payments made by a landlord to a tenant
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024.
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Foreign domiciliaries: the possible options for inheritance tax
In the June 2024 edition of Tax Adviser, I considered the options for those who will lose the income tax and capital gains tax trust protections from April 2025.
Umbrella company market update
The consultation on tackling non-compliance in the umbrella company market, which both the CIOT and LITRG responded to (see tinyurl.com/p9ankcs8), closed i
Inheritance tax planning: a pragmatic approach
The topic of inheritance tax is often clouded in ambiguity and apprehension.
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 a limited number of circumstances, such as pension saving, cycle to work or l
Calculating PAYE liabilities in cases of non‑compliance for off‑payroll working
The CIOT has welcomed the publication of draft regulations (and associated guidance) which from 6 April 2024 will remedy the situation whereby in off-payroll working compliance settlements the ‘dee
Salary advance schemes: employer considerations
Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payday, to help manage their finances.
Finance Bill 2023-24 Briefings: Employment taxes
Clause 13: Enterprise management incentives: time limits
The legislation extends the time limit for an employer company to notify HMRC of a grant of enterprise management incentive (EM