Search

From 6 April 2020, employment agencies will be required to provide new agency workers with a document known as a ‘key information document’ prior to signing them up.

As reported in October’s technical newsdesk, the government have said that they will restrict eligibility for the employment allowance fro

Finance Act 2019 introduced new provisions further extending the taxation of gains accruing to non-UK residents on UK property.

A recent joint consultation by the Department for Work and Pensions (DWP) and Department of Health and Social Care (DHSC) sought views on different ways in which government and employers can take a

It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted on the proposed tax.

In their responses, the CIOT and ATT commented on:

The CIOT and ATT have raised concerns with the information requirements for employers claiming the employment allowance from April 2020, which arise from the employment allowance being reclassified

Below is a short summary of meetings in July 2019 of two of HMRC’s employment taxes forums, which are attended by CIOT volunteers. HMRC publishes the minutes of the meetings on GOV.UK.

The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Offshore Receipts in respect of Intangible Property (ORIP) now contained in a n

The IR35 Forum has been discussing the application of mutuality of obligation (MOO) to HMRC’s Check Employment Status for Tax tool (CEST).