The CIOT has responded to a HMRC consultation proposing a legislative change to allow HMRC to take into account taxes already paid by a worker and/or their intermediary (typically a personal servic
The consultation considered three proposals.
The Low Incomes Tax Reform Group (LITRG) has been campaigning for more than five years for the government to address a longstanding pensions inequality impacting low earners.
In this article, we summarise the main points from meetings of various groups that took place in early Spring 2023, which are attended by CIOT, LITRG and ATT volunteers.
Although it has no statutory basis, until fairly recently, it has been widely accepted that using a formula of 12.07% to calculate holiday entitlement for staff without normal working hours was a s
The ATT considers that, as far as possible, employed and self-employed individuals should have a level-playing field when it comes to tax
In early 2022, HMRC clarified their position on the purchase of own shares legislation at Corporation Tax Act (CTA) 2010 s 10
In this article, we summarise the main points from meetings of various groups that took place in late 2022, which are attended by CIOT, LITRG and ATT volunteers
