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New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

We round up the activities of HMRC’s employment taxes forums, which are attended by CIOT volunteers, in the previous quarter: (i) Employment and Payroll Group, (ii) Collection of Student Loans Cons

The government are giving people more choice on how their health and wellbeing needs are met.

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

Implementation date

As the government recognises, implementing the very significant changes proposed for CGT by April 2019 will be challenging for taxpayers and for HMRC.

Policy approach

The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier to growth for firms seeking additional external investment where the

In responding to the government’s consultation on off-payroll working in the private sector, the CIOT, ATT and LITRG all questioned the ‘success’ or otherwise of the public sector changes, before g

The CIOT has responded to HMRC’s consultation on simplifying the tax and administrative treatment of short term business visitors (STBV) from foreign permanent establishments (‘overseas branches’)

The issue affects those who earn over the £10,000 needed to trigger auto enrolment, but below (or not very much above) the ever increasing personal allowance and who are enrolled in a net pay pensi

The remit of the Employment Taxes Sub-Committee covers all aspects of employment taxes, from PAYE payroll processes and benefits-in-kind (including optional remuneration arrangements and terminatio