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The ATT and CIOT have responded to draft legislation which will create the mechanism for an apprenticeship levy to be charged and collected on employers’ pay bills from 6 April 2017.

On 26 November 2015 HMRC published a technical consultation on draft regulations to exclude limited companies where the director is the sole employee from claiming the NIC employment allowance from

Part of HMRC’s large business risk review process involves a ‘know your customer’ (KYC) visit to around 2,000 of the UK’s largest employers.

The ATT and CIOT have responded to a proposal, published on 4 November 2015, to withdraw a concessionary practice in BIM66301, under which sub-postmasters (SPM) remuneration can be treated as a tra

Following on from the stage one review of travel and subsistence that HM Treasury opened in summer 2014, a discussion paper setting out various proposals for changes was issued on 23 September 2015

There are many HMRC forums providing representative bodies and businesses with an opportunity to discuss practical and policy points of interest.

The Rangers case (The Advocate General for Scotland v Murray Group Holdings Ltd [2015] CSIH 77) is discussed in some detail in Plan B for the Light Blues.

The Scottish Government published its draft Budget 2016–17 in December and announced its tax proposals for 2016–17. In particular, the first Scottish Rate of Income Tax (SRIT) will be set at 10%.

LITRG and CIOT have responded to a joint HMRC/HMT consultation on the simplification of the income tax and National Insurance Contributions (NICs) treatment of termination payments.