Consultation on salary sacrifice for the provision of benefits in kind
The government has proposed to change the tax treatment where certain benefits-in-kind (BIK) are provided through salary...
The government has proposed to change the tax treatment where certain benefits-in-kind (BIK) are provided through salary...
HM Treasury published a consultation document in August 2016 seeking views on the design of company car tax bands for ul...
HMRC published a consultation in August 2016 on proposals to ‘simplify’ the process employers’ use for agreeing and repo...
In September’s Technical Newsdesk (Employee share schemes: NIC elections) we summarised the CIOT’s response to th...
HMRC consultation on how to align the various dates that currently exist within legislation to ‘make good’ tax on benefi...
After amendments to ITEPA 2003 Pt 7A (‘Disguised Remuneration’) in Finance Act 2016 aimed mainly at tackling a particula...
HMRC and HMT published the consultation on draft legislation to simplify the income tax and NIC treatment of termination...
Employment and Payroll Group (EPG) The EPG is HMRC’s main employment taxes forum and generally focuses on high-level po...
In response to HMRC’s consultation on reforming the tax treatment of off-payroll workers in the public sector, the ATT a...
The CIOT has responded to a government consultation on whether there is a continued need for a National Insurance contri...