ATT Autumn Statement representations
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned t...
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...
The apparent ‘misnaming’ of the two types of relief do not help employers to get things right: a ‘net pay arrangement’ (...
CIOT response The CIOT’s comments were mainly limited to the proposals in respect of tax compliance (Chapters 4 and 5 o...
The CIOT has responded to a Call for Evidence seeking views and evidence on the current usage of Save As You Earn (SAYE)...
For tax purposes, it is well known that there is relief for business mileage driven in a private car under Income Tax (E...
The consultation considered three proposals.
The CIOT has responded to a HMRC consultation proposing a legislative change to allow HMRC to take into account taxes al...
The Low Incomes Tax Reform Group (LITRG) has been campaigning for more than five years for the government to address a l...