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Hybrid cars

Clauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply from 2025-26 until 2029-30.

Where has the time gone? Somewhat incredibly, it is almost exactly four years sincethe reverse charge rules for the construction industry were introduced on 1 March 2021.

The CIOT’s latest response was largely positive, many of the Finance Bill proposals being in tune with suggestions the CIOT made in the 2023 consultation.

Zero hours contracts for agency workers

The government published a consultation in October (tinyurl.com/33y5waw9), on the application of the zero h

I enjoy quoting the famous line of the late comedian Eric Morecambe when he was making a mess of playing the opening bars of Grieg’s piano concerto.

The National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024 includes measures to:

HMRC has updated its Employment Related Securities manuals on the ‘deeming provision’, almost a year to the day after the Supreme Court passed its judgment in the case of Vermilion Holdings

A fundamental tenet of regulated emission trading schemes is that some businesses can reduce emissions at a lower cost than others, and the atmosphere is indifferent to the source of emiss

From 14 October 2024, people who want to claim tax relief on employment expenses using form P87 also have to provide supporting evidence.

What are your biggest VAT memories of 2024? You will probably recall two major announcements.