Employee share schemes: NIC elections
The CIOT has responded to a government consultation on whether there is a continued need for a National Insurance contri...
HMRC’s IR35 and Expat Tax Forums – recent meetings
Joint Forum on expatriate tax and NICs The expat tax forum met in late April to discuss domicile, NICs, the personal sa...
Finance Bill 2016 cl 7 – taxable benefits
FB 2016,cl 7 will reverse the decision in HMRC v Apollo Fuels, B Edwards and others [2016] EWCA Civ 157 (17 March 2016)....
Apprenticeship levy
Connected companies could have found themselves liable to the apprenticeship levy even if their combined pay bill did no...
HMRC’s employment taxes forums
Following up on our round-up of HMRC employment taxes forums in February’s Tax Adviser we report on three recent forum m...
Apprenticeship Levy
The ATT and CIOT have responded to draft legislation which will create the mechanism for an apprenticeship levy to be ch...
Employer-provided living accommodation
The CIOT responded to the government’s call for evidence on the taxation of employer-provided living accommodation, whic...
Withdrawal of extra statutory concessions – CIOT comments
The ATT and CIOT have responded to a proposal, published on 4 November 2015, to withdraw a concessionary practice in BIM...
Disclosures and HMRC’s KYC initiative
Part of HMRC’s large business risk review process involves a ‘know your customer’ (KYC) visit to around 2,000 of the UK’...
Exclusion of some companies from the National Insurance contributions employment allowance
On 26 November 2015 HMRC published a technical consultation on draft regulations to exclude limited companies where the ...