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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

We knew that we were in for an extremely difficult time ahead when, on 17 March last year, the Government abruptly announced that the Off-Payroll Working (‘OPW’) rules, due to be introduced on 6 Ap

The Chartered Institute of Taxation has submitted a number of budget representations, suggesting changes to the tax system to offer support to businesses, with regard to the proposed extens

The CIOT welcomed the changes to the hybrid and other mismatches regime for corporation tax announced by the government in November 2020, but sought further clarification around some of the changes

A consultation has been launched seeking views on how Making Tax Digital could be extended to corporation tax.

The CIOT responded to the consultation published in July 2020 on potential changes to the scope of qualifying expenditure for R&D tax credits in two specific areas: data and software (c

The House of Lords commenced its inquiry into the draft Finance Bill 2020-21, concentrating on the measures relating to HMRC’s powers and tax administration matters.