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The CIOT met with representatives from HM Treasury and HM Revenue & Customs to discuss the questions and arising issues in the call for evidence on VAT and the Sharing Economy. 

There are two significant recent developments that impact these individuals:

From 2002 through to around 2015, the taxation regime for company cars was a relatively benign subject, with employees choosing the most CO2 efficient car, which invariably was a diesel, and employ

The tax treatment of termination packages is complex.  There have been some significant changes over the past few years. In particular:

Tax in the construction sector is very much in the spotlight.

Discussions between the UK government and the European Union (EU) Commission eventually concluded in a Trade and Cooperation Agreement (TCA) including provisions on social security coordination in

It was on 11th March 2020 that the World Health Organisation declared the COVID-19 a global pandemic.

The current pandemic and its associated impact on employees’ health, both physical and mental, has led to many employers asking what support they can offer to staff without giving rise to a benefit

On 20 March 2020, the CJRS was introduced, providing a support grant for all employers that could not maintain their workforce because their operations were affected by coronavirus (COVID-19).

Last year’s edition of Employment Taxes Voice covered the pending changes to the IR35 rules in detail.  At that time, we had just heard that due to the pandemic, the implementation of the new