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The CIOT, ATT and LITRG are represented on the Coronavirus Job Retention Scheme External Stakeholder Forum.

A brief overview of the Employment Taxes Forum meetings attended by representatives of the CIOT, LITRG and ATT, including the Employment and Payroll Group, the IR35 Forum, the Expat Tax For

HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords make payments to tenants carrying out construction works to finish a building o

There is an ever-growing focus on getting more disabled people in work.

Personal tax
Tax rates and allowances for 2022/23

The introduction of the off-payroll working legislation in the private sector from 6 April 2021 meant that medium and large businesses became responsible for determining the deemed employment

On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC) (see bit.ly/ 3C4PvBH).

It is probably a sign of my advancing years, but I still consider the advent of limited liability partnerships (LLPs) to be a relatively recent development in the world of work and the taxatio

The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, employer provided coronavirus testing and the High Income Child Benefit Ch

The CIOT has recommended to government that they take action to prevent third parties seeking repayment of loans received and taxed as remuneration under disguised remuneration schemes.