Loan Charge Review 2025: joint CIOT and LITRG response
The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025....
Employment Tax
Employment Tax
Employment tax: recent CIOT correspondence with HMRC
Construction Industry Scheme and traffic management activitiesWe highlighted the need to better publicise the new HMRC g...
Finance Bill 2024-25: ATT briefings
Hybrid carsClauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply...
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Latest briefings
Finance Bill 2024: Employee ownership trusts
The CIOT’s latest response was largely positive, many of the Finance Bill proposals being in tune with suggestions the C...
Labour market – a flurry of activity!
Zero hours contracts for agency workersThe government published a consultation in October (tinyurl.c
National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024
The National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024 includes measures to:...
Employment related securities: absurd results of the deeming provision
HMRC has updated its Employment Related Securities manuals on the ‘deeming provision’, almost a year to the day after th...
Form P87: new evidence requirements for employment expenses
From 14 October 2024, people who want to claim tax relief on employment expenses using form P87 also have to provide sup...
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that took place in early autumn 2024, whic...
LITRG trial new umbrella company payslip audit service for workers
We have a lot of information available on our website to help people understand umbrella companies and manually check wh...