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...
Employment Tax
Employment Tax
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...
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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, ...
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that have taken place recently, ...
Freeports national insurance contributions exemption
The National Insurance Contributions Act 2022 introduces a new zero rate of secondary Class 1 national insuran...
Umbrella company market: call for evidence: CIOT and LITRG response
Umbrella companies are unregulated and there is a wide spectrum of operators.
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that took place this winter, whi...
Employment status: where are we now?
Employment status is at the core of the tax system.