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The CIOT has responded to HMRC’s request for proposals to improve the effectiveness of IR35, including transferring liability from the personal service company (PSC) to the engager and changing the

LITRG, the ATT and CIOT responded to an HMRC consultation which proposed removing home-to-work travel and subsistence tax relief for a worker engaged through an employment intermediary and who is s

In August 2014 HMRC undertook an informal consultation on withdrawing their guidance in the Employment Income Manual at paragraph 64120 that in some circumstances the proceeds of a sports testimoni

On 8 July 2015 HMRC published draft legislation on these points:

HMRC is consulting on IR35 reform and intermediaries travel and subsistence claims.

The Scottish Rate of Income Tax: draft technical guidance on Scottish taxpayer status HMRC published their first set of guidance in June on the Scottish rate of income tax (SRIT), which will take e

The latest (and final?) round of OECD discussion drafts for public comment on the BEPS project were released in May and June.

HMRC and the Scottish government continue with their preparations for the Scottish rate of income tax (SRIT), which will take effect from 6 April 2016.

The CIOT has responded to two recent discussion documents published by the OECD on BEPS actions.

At Autumn Statement 2014, it was announced that the government would be looking to strengthen the eligibility conditions for those claiming Working Tax Credit (WTC) on the basis of being self-emplo