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In this article, we summarise the main points from meetings of various groups that took place in early autumn 2024, which are attended by CIOT, LITRG and ATT volunteers.

We have a lot of information available on our website to help people understand umbrella companies and manually check whether pay and taxes are being dealt with properly.

Since its introduction just over 10 years ago, the salaried member legislation has been an important compliance area for many professional services limited liability partnerships (LLPs), especi

The National Minimum Wage (NMW) came into force under the Labour government in 1999.

Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection with their management activities.

Exactly three years ago, in the November 2021 issue of Tax Adviser, I wrote about the Court of Appeal’s decision in the case of HMRC v Professional Game Match Officials Limited

In recent years, there has been a growing interest in schemes that offer employer provided nursery places through arrangements between employers, nurseries, a scheme provider and employees (who

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024.

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

The consultation is on GOV.UK website: tinyurl.com/458eb9cs