The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the personal allowance who do not receive tax relief on pension contributions to net pay arrang
There have been many headlines in the farming industry regarding the shortage of staff and the problems that creates.
The new Chancellor, Kwasi Kwarteng, delivered a ‘fiscal event’ on 23 September, announcing some of the most significant tax changes seen for many years.
You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff, linked into the success of the company’s vegan sausage rolls.
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Convention (MTC) as a result of the BEPS action reports and also in relation to the p
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati
In this article, we summarise the main points from meetings of various groups that have taken place recently, and which are attended by CIOT, LITRG and ATT volunteers.
I suspect that few readers will disagree with the proposition that, as a matter of principle, HMRC should have the power to issue penalties in cases where tax returns are submitted late.
In this article, we summarise the main points from meetings of various groups that have taken place recently, and which are attended by CIOT, LITRG and ATT volunteers.
The travel and subsistence rules are complex and can be difficult for employers to apply on a consistent basis, particularly given the context of changing work patterns and mobility of wo
