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The CIOT have submitted several suggestions to HMT to improve the employment taxes and pensions tax systems, including a working from home expenses deduction, allowing employer reimbursed b

The CIOT has submitted comments on the draft Finance Bill 2021/ 22 legislation on increasing the normal minimum pension age for pensions tax and the pension ‘Scheme Pays’ reporting deadline

Despite HMRC’s clear guidance (in ESM4015) and the recent Chatfield-Roberts v Phillips & Universal Aunts case, we are aware that some introductory agencies still purport to provide ‘sel

The CIOT has submitted evidence to Parliament on measures in a National Insurance Contributions Bill which introduces secondary Class 1 national insurance contribution reliefs for employers of work

A brief overview of recent forum meetings attended by representatives of the CIOT, LITRG and ATT, including the Employment and Payroll Group, the IR35 Forum, the Collection of Student Loans Group,

In our response, we note that the current requirements around transfer pricing documentation are being looked at due to the passage of time since the government adopted the minimum standard relatin

In this article, we summarise the CIOT’s response to the call for evidence reviewing the Enterprise Management Incentives (EMI) scheme and whether it achieves its objective of providing support for

There is huge potential for confusion about the methods for giving tax relief via the payroll on employee pension contributions to workplace pension schemes. 

There has been a flurry of activity over umbrella companies during the past few months, including the release of LITRG’s own research report.  Here we give you a quick round up. 

In this article, we summarise the main points from the March 2021 meetings of four of HMRC’s forums, which are attended by CIOT, LITRG and ATT volunteers.