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Though Social Security is often not regarded as a tax by the public, it is a major source of revenue for governments throughout Europe.

The CIOT and its partners in the Better Budgets: Making Tax Policy report were delighted that Chancellor Philip Hammond stuck to his promise not to introduce new tax measures in his inaugural Sprin

Recent years have seen a remarkable increase in the popularity of electric cars.

Electric vehicles

A year ago, I wrote about business mileage for electric cars:

Writing for the Tax Voice means we need to focus on the facts and technical issues.

On 1 December 2017, HMRC published the response to its ‘Taxation of employee expenses call for evidence’, which closed last summer.

Employers should always be ready for a challenge from HMRC. They should consider HMRC’s hot topics and also ensure they have robust systems. 

This article is intended as a summary of the reform of the termination payments law that is to apply from 6 April 2018.

Now that the staging of automatic enrolment is complete the automatic enrolment duties apply to all employers and workplace pension saving has become the norm for a new generation of workers.

The Optional Remuneration Arrangement (“OpRA”) rules took effect from 6 April 2017 amid HMRC concerns about the increasing use of salary sacrifice and the perceived connected loss of tax and NIC re