Employer-provided living accommodation
The CIOT responded to the government’s call for evidence on the taxation of employer-provided living accommodation, whic...
Employment Tax
Employment Tax
Withdrawal of extra statutory concessions – CIOT comments
The ATT and CIOT have responded to a proposal, published on 4 November 2015, to withdraw a concessionary practice in BIM...
Disclosures and HMRC’s KYC initiative
Part of HMRC’s large business risk review process involves a ‘know your customer’ (KYC) visit to around 2,000 of the UK’...
Most popular reads
Latest briefings
Exclusion of some companies from the National Insurance contributions employment allowance
On 26 November 2015 HMRC published a technical consultation on draft regulations to exclude limited companies where the ...
Scotland update
The Scottish Government published its draft Budget 2016–17 in December and announced its tax proposals for 2016–17....
Flexible benefit arrangements: a redirection of earnings
The Rangers case (The Advocate General for Scotland v Murray Group Holdings Ltd [2015] CSIH 77) is discussed in some det...
CIOT representation on HMRC's employment tax forums
There are many HMRC forums providing representative bodies and businesses with an opportunity to discuss practical and p...
Travel and subsistence
Following on from the stage one review of travel and subsistence that HM Treasury opened in summer 2014, a discussion pa...
Simplification of the tax and National Insurance treatment of termination payments
LITRG and CIOT have responded to a joint HMRC/HMT consultation on the simplification of the income tax and National Insu...
Employment intermediaries and tax relief for travel and subsistence
LITRG, the ATT and CIOT responded to an HMRC consultation which proposed removing home-to-work travel and subsistence ta...