Creating a secondary annuity market consultation – LITRG response
HMRC has been consulting on proposals for a tax framework for the secondary annuity market, which is intended to come in...
Employment Tax
Employment Tax
Public financial guidance consultation – LITRG response
The government is proposing to change the structure of how it offers financial guidance to the public. The intention is ...
HMRC’s IR35 and Expat Tax Forums – recent meetings
Joint Forum on expatriate tax and NICs The expat tax forum met in late April to discuss domicile, NICs, the personal sa...
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Latest briefings
Finance Bill 2016 cl 7 – taxable benefits
FB 2016,cl 7 will reverse the decision in HMRC v Apollo Fuels, B Edwards and others [2016] EWCA Civ 157 (17 March 2016)....
Apprenticeship levy
Connected companies could have found themselves liable to the apprenticeship levy even if their combined pay bill did no...
HMRC’s Post-implementation review of RTI
ATT's response What HMRC did well during the introduction of RTI The decision to defer the implementation of in-year f...
Scotland update
Consultation on a Scottish replacement for air passenger duty The Scottish government launched a public consultation on...
HMRC’s employment taxes forums
Following up on our round-up of HMRC employment taxes forums in February’s Tax Adviser we report on three recent forum m...
The Budget, the Finance Bill and beyond…The consultation process rolls on
A recurrent theme of Technical Newsdesk is that consultation in advance of new measures helps to ensure that the policy ...
Apprenticeship Levy
The ATT and CIOT have responded to draft legislation which will create the mechanism for an apprenticeship levy to be ch...