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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.

By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required following the Fifth Money Laundering Directive (5MLD).

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

Rather than submitting a written response to the OTS’ Inheritance Tax Review Call for Evidence or respond specifically to the Survey, representatives from the CIOT’s Succession Taxes Sub-Committee

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

Those involved in the first round of trust registrations for 2016-17 will be aware that there were a number of what might, rather generously, be called ‘teething problems’ with the implementation o

At Autumn Budget 2017 the government announced that it would legislate to exempt employer-provided electricity from being taxed as a benefit-in-kind.