Calculating holiday entitlement for part-year and irregular hours workers
Although it has no statutory basis, until fairly recently, it has been widely accepted that using a formula of...
Although it has no statutory basis, until fairly recently, it has been widely accepted that using a formula of...
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on...
Extending relief for self-employed training costs The ATT considers that, as far as possible, employed and se...
© Getty images/iStockphoto In this article, we summarise the main points from meetings of various groups that...
In this article, we summarise the main points from meetings of various groups that took place this autumn, whi...
The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence...
On 14 October, the Public Accounts Committee (PAC) opened an inquiry into the COVID-19 Employment Support Sche...
The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the pers...
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Ta...
In this article, we summarise the main points from meetings of various groups that have taken place recently, ...