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....
Employment Tax
Employment Tax
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...
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Latest briefings
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.
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...
Company car tax for ultra-low emission cars
HM Treasury published a consultation document in August 2016 seeking views on the design of company car tax bands for ul...
Simplifying the PAYE Settlement Agreement process
HMRC published a consultation in August 2016 on proposals to ‘simplify’ the process employers’ use for agreeing and repo...
Employee share schemes: NIC elections
In September’s Technical Newsdesk (Employee share schemes: NIC elections) we summarised the CIOT’s response to th...