Construction Industry Scheme proposed amendments
The CIOT has responded to a consultation on draft regulations amending the Income Tax (Construction Industry Scheme (CIS...
The CIOT has responded to a consultation on draft regulations amending the Income Tax (Construction Industry Scheme (CIS...
Clause 13: Enterprise management incentives: time limitsThe legislation extends the time limit for an employer company t...
The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are in...
The CIOT has been in correspondence with HMRC regarding the application of the optional remuneration (OPRA) rules to cas...
The consultation forms part of a package of measures announced by the Chancellor at the Spring Budget which aim to reduc...
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned t...
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...
The apparent ‘misnaming’ of the two types of relief do not help employers to get things right: a ‘net pay arrangement’ (...
CIOT response The CIOT’s comments were mainly limited to the proposals in respect of tax compliance (Chapters 4 and 5 o...