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Employment and Payroll Group (EPG)

The EPG is HMRC’s main employment taxes forum and generally focuses on high-level policy issues.

HMRC and HMT published the consultation on draft legislation to simplify the income tax and NIC treatment of termination payments to follow up a 2015 consultation.

After amendments to ITEPA 2003 Pt 7A (‘Disguised Remuneration’) in Finance Act 2016 aimed mainly at tackling a particular scheme, on 10 August HMRC published a technical consultation on draft legis

HMRC consultation on how to align the various dates that currently exist within legislation to ‘make good’ tax on benefits-in-kind.

Lookthrough

The CIOT and ATT have both responded to the Office of Tax Simplification’s (OTS) paper which is considering a Lookthrough taxation model for small companies.

Background

The government has adopted legislation that will change the place of supply of repair services provided to insurers with effect from 1 October 2016 (

Where the sum payable for a property is contingent or uncertain, an application for deferment of SDLT will also have to be done within the 14 days rather than the current 30 days.

(LTT) to replace the UK stamp duty land tax in Wales from April 2018 and includes measures to tackle the avoidance of devolved taxes.

The Finance Committee of the Scottish Parliament issued a call for evidence at the end of June 2016 to assist their inquiry on a Scottish approach to taxation (tinyurl.com/hdpnxa3).

In November 2014, HMRC announced it would be using the services of a private third party company called SYNNEX-Concentrix to carry out tax credit compliance checks on their behalf.