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When half a dozen tax policy specialists gather, somebody often chips in with ‘what we need is a road map’. Professional and representative bodies regularly call for this panacea.

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

The CIOT has responded to a consultation on draft regulations amending the Income Tax (Construction Industry Scheme (CIS)) Regulations 2005 (‘the 2005 Regulations’) to:

This is the third article in a series exploring the connections between tax and sustainability. It highlights what sustainability means in practice for in-house tax functions.

The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936.

Trivial benefits

Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in the Income Tax (Earnings and Pension) Act 2003 s 323A: revising

The consultation forms part of a package of measures announced by the Chancellor at the Spring Budget which aim to reduce the number of people out of work due to long-term sickness.

The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are intended to allow employers to delay reporting an advance payment of salary (‘s

The CIOT has been in correspondence with HMRC regarding the application of the optional remuneration (OPRA) rules to cash long term incentive plans (LTIPs), which involve the deferral of annual bon

The complicated world of tax planning is shaped not only by evolving legislation but evolving perceptions, creating challenges and opportunities for both taxpayer and agent alike.