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Employee reliefs

The Finance Bill proposes the following measures:

The online article in January’s edition of Technical Newsdesk (Employee

In the CIOT response, we welcomed the OECD’s focus on the global mobility of individuals and its consideration of how increasing trends in this area create complexity and challenges for businesses,

The Bill creates a power for HM Treasury to apply a primary and secondary Class 1 National Insurance contributions charge where employer pension contributions are made via salary sacrifice arrangem

In December, the ATT and CIOT joined with other legal, trust and accountancy bodies to express concerns to HMRC about the lack of awareness of new requirements to register trusts and other entities

Earlier this year, LITRG published a blog (tinyurl.com/yz26rmth) setting out a number of concerns about the growing prevalence of so-called grocery salary

The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No 2) Bill 2025-26.

In a Budget where most announcements were widely speculated on beforehand, one surprise in Budget 2025 came in the form of a change to the capital gains tax relief (CGT) for sales to employee owner

The government has committed to a target of building 1.5 million new homes by the end of this parliament and announced land, regulation and financing reforms to support small and medium-sized e

Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potential changes to be considered by the Chancellor when preparing the Budget.