In our response, ATT welcomed the measure but expressed concerns about the proposed cut-off date, which would limit the relief to options granted on or before the date when the Finance Bill 202
In response to a question raised about whether overseas workday relief continues to be available to those subject to the off-payroll working rules, HMRC have clarified that overseas workdays re
The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025.
Clauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply from 2025-26 until 2029-30.
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.
The government published a consultation in October (tinyurl.com/33y5waw9), on the application of the zero h
The National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024 includes measures to:
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
