Taxation of employee expenses call for evidence
The consultation document states that the government’s main objectives of this review are to understand:...
Employment Tax
Employment Tax
Off-payroll working in the public sector (IR35)
The CIOT has responded to Finance Bill 2017 consultative clause 1 and Schedule 1, which would introduce a new Chapter 10...
Disguised remuneration
The CIOT has responded to proposals to change the anti-avoidance rules designed to prevent remuneration being disguised ...
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LITRG response to FCA draft guidance on the Lifetime ISA
LITRG welcomed the opportunity to respond to some of the questions asked in the Financial Conduct Authority’s consultati...
Work and Pensions Committee inquiry: Self-employment and the gig economy
LITRG have responded to the Work and Pensions Committee (WPC) inquiry into self-employment and the gig economy....
Draft FB 2017 Cl 9: Termination payments
From 2018/2019 onwards the scope of the exemption for termination payments will be narrowed so that non-contractual paym...
Draft FB 2017 Cl 6: Pensions advice
Clause 6 of the draft Finance Bill 2017 introduces a new ITEPA 2003 s 308C, providing an exemption from the taxable bene...
Postgraduate doctoral loans: consultation on new student loans
LITRG have responded to the Department for Education’s (DfE) consultation document on postgraduate doctoral loans....
The gig economy
The idea behind the gig economy is simple: our resources can be better used if we share them.
An update on the work of the Office of Tax Simplification (OTS)
New Tax Director Paul Morton has been appointed as the new Tax Director of the OTS.