Off-payroll working in the public sector (IR35)
The CIOT has responded to Finance Bill 2017 consultative clause 1 and Schedule 1, which would introduce a new Chapter 10 to ITEPA 2003, and draft NIC regulations, which would introduce a new catego
Search
Draft FB 2017 Cl 6: Pensions advice
Clause 6 of the draft Finance Bill 2017 introduces a new ITEPA 2003 s 308C, providing an exemption from the taxable benefit rules for up to £500 for employer-funded pension advice.
Draft FB 2017 Cl 9: Termination payments
From 2018/2019 onwards the scope of the exemption for termination payments will be narrowed so that non-contractual payments in lieu of notice (PILONs) will be taxable (to the extent they equate to
Work and Pensions Committee inquiry: Self-employment and the gig economy
LITRG have responded to the Work and Pensions Committee (WPC) inquiry into self-employment and the gig economy.
LITRG response to FCA draft guidance on the Lifetime ISA
LITRG welcomed the opportunity to respond to some of the questions asked in the Financial Conduct Authority’s consultation document CP16/32 on Handbook changes to reflect the introduction of a Life
Postgraduate doctoral loans: consultation on new student loans
LITRG have responded to the Department for Education’s (DfE) consultation document on postgraduate doctoral loans.
An update on the work of the Office of Tax Simplification (OTS)
New Tax Director
Paul Morton has been appointed as the new Tax Director of the OTS.
The gig economy
The idea behind the gig economy is simple: our resources can be better used if we share them.