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...
Employment Tax
Employment Tax
CIOT Spring Budget 2023 Representations
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on...
ATT Spring Budget 2023 Representations
Extending relief for self-employed training costs The ATT considers that, as far as possible, employed and se...
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Employment Taxes Forums
© Getty images/iStockphoto In this article, we summarise the main points from meetings of various groups that...
Employment Taxes Forum: December 2022
In this article, we summarise the main points from meetings of various groups that took place this autumn, whi...
Office of Tax Simplification: Review of hybrid and distance working
The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence...
Public Accounts Committee inquiry into the COVID-19 Employment Support Schemes
On 14 October, the Public Accounts Committee (PAC) opened an inquiry into the COVID-19 Employment Support Sche...
Draft FB 2023: low earners anomaly and pensions relief relating to net pay arrangements
The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the pers...
Double tax treaties: review of treaty policy positions
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Ta...
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that have taken place recently, ...