New loan charge settlement opportunity
The Finance Act 2026 introduces a new settlement opportunity for taxpayers with outstanding loan charge liabilities, fol...
Employment Tax
Employment Tax
Modernising the regulatory framework for agency work: LITRG response
The legislative framework governing the temporary labour market includes the Conduct of Employment Agencies and Employme...
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026: CIOT comments
The CIOT responded to a technical consultation on draft regulations (The Income Tax (Construction Industry Scheme) (Amen...
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Latest briefings
Finance Bill 2025-26: ATT briefing on proposed HMRC powers relating to digital communications
Clause 258 of the Finance Bill (which may have become a Finance Act by the time of reading) will allow HMRC to issue out...
Finance Bill 2025-26: clauses 13 to 27 – employment taxes measures
Employee reliefsThe Finance Bill proposes the following measures:
Salary sacrifice grocery schemes: summary for tax advisers
Earlier this year, LITRG published a blog (tinyurl.com/yz26rmth) setting out a number of concerns about t...
National Insurance Contributions (Employer Pensions Contributions) Bill
The Bill creates a power for HM Treasury to apply a primary and secondary Class 1 National Insurance contributions charg...
Global mobility of individuals: CIOT response to OECD consultation
In the CIOT response, we welcomed the OECD’s focus on the global mobility of individuals and its consideration of how in...
Draft Finance Bill 2025‑26: Allowing existing EMIs and CSOP agreements to become exercisable at the sale at a PISCES trading event
In our response, ATT welcomed the measure but expressed concerns about the proposed cut-off date, which would limit the ...
Overseas workday relief interaction with off-payroll working rules
In response to a question raised about whether overseas workday relief continues to be available to those subject to the...