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Earlier this year, LITRG published a blog (tinyurl.com/yz26rmth) setting out a number of concerns about the growing prevalence of so-called grocery salary

Since the Budget, there has been much debate over whether Rachel Reeves and the Labour government have breached their manifesto pledge not to raise income tax.

Over the last 25 years, the UK’s employment tax legislation has evolved largely in response to repeated attempts by successive governments to reduce PAYE and NICs avoidance in labour supply cha

Businesses often underestimate how much tax shapes behaviour. Consider the 5p charge on plastic bags: a minor levy that fundamentally shifted consumer habits almost overnight.

We are operating in a world where attracting and retaining talent is a challenge that all organisations are facing, with workers seeking roles that give them the flexibility to work when and wh

In our response, ATT welcomed the measure but expressed concerns about the proposed cut-off date, which would limit the relief to options granted on or before the date when the Finance Bill 202

In response to a question raised about whether overseas workday relief continues to be available to those subject to the off-payroll working rules, HMRC have clarified that overseas workdays re

Employers are legally responsible for deducting, accounting for and paying income tax and Class 1 primary NIC to HMRC under the PAYE system.

The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025.

Construction Industry Scheme and traffic management activities

We highlighted the need to better publicise the new HMRC guidance on construction operations in traffic management (