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Where has the time gone? Somewhat incredibly, it is almost exactly four years sincethe reverse charge rules for the construction industry were introduced on 1 March 2021.

The CIOT’s latest response was largely positive, many of the Finance Bill proposals being in tune with suggestions the CIOT made in the 2023 consultation.

Zero hours contracts for agency workers

The government published a consultation in October (tinyurl.com/33y5waw9), on the application of the zero h

Heritage property reliefs can sometimes be regarded as the poor relation of agricultural property relief and business property relief.

The National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024 includes measures to:

HMRC has updated its Employment Related Securities manuals on the ‘deeming provision’, almost a year to the day after the Supreme Court passed its judgment in the case of Vermilion Holdings

There was much speculation ahead of the first Labour Budget in 14 years.

From 14 October 2024, people who want to claim tax relief on employment expenses using form P87 also have to provide supporting evidence.

In this article, we summarise the main points from meetings of various groups that took place in early autumn 2024, which are attended by CIOT, LITRG and ATT volunteers.

We have a lot of information available on our website to help people understand umbrella companies and manually check whether pay and taxes are being dealt with properly.