Finance (No.2) Bill 2023-24: LITRG briefing high income child benefit charge changes
Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024:
Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024:
Provided they are implemented and operated correctly, salary sacrifice arrangements can be used to gain an advantage in a limited number of circumstances, such as pension saving, cycle to work or l
The consultation on changes to the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations (money laundering regulations) is one of HM Treasury’s (HMT’s)
One of the issues that has regularly featured in the case law concerning employment tax is the taxation of payments received by former employees.
Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may hold these grants until a ‘vesting’ date in the future when certain UK taxe
The consultation sought views on three main areas: increased digitalisation of HMRC correspondence; improvements to the flow and timeliness of PAYE information; and reviewing the Income Tax Self As
The CIOT and the Stamp Taxes Practitioners Group made a joint response to the Welsh government’s consultation on providing a relief from land transaction tax (LTT) for qualifying transactions withi
The call for evidence (see tinyurl.com/2p9km4sz) is extensive and wid
Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payday, to help manage their finances.