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The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence of the emerging trends and tax implications of hybrid and distance working (

In this article, we summarise the main points from meetings of various groups that took place this autumn, which are attended by CIOT, LITRG and ATT volunteers.

The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the personal allowance who do not receive tax relief on pension contributions to net pay arrang

In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Convention (MTC) as a result of the BEPS action reports and also in relation to the p

In October 2021, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) reached an agreement on a two-pillar solution to reform the international tax framework in response to the challenges

In this article, we summarise the main points from meetings of various groups that have taken place recently, and which are attended by CIOT, LITRG and ATT volunteers.

In this article, we summarise the main points from meetings of various groups that have taken place recently, and which are attended by CIOT, LITRG and ATT volunteers.

In October 2021, the OECD/G20 Inclusive Framework on BEPS reached an agreement on a two-pillar solution to reform the international tax framework in response to the challenges of digitalisation.

Umbrella companies are unregulated and there is a wide spectrum of operators.

The National Insurance Contributions Act 2022 introduces a new zero rate of secondary Class 1 national insurance contributions (NICs) for employers taking on new employees to work in a freepor