Tax treatment of carried interest: a call for evidence: CIOT comments
Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection w...
Employment Tax
Employment Tax
Construction Industry Scheme: HMRC’s new guidance on payments made by a landlord to a tenant
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024...
Umbrella company market update
The consultation on tackling non-compliance in the umbrella company market, which both the CIOT and LITRG responded to (...
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Draft legislation: Improving the data HMRC collects from its customers
The consultation is on GOV.UK website: tinyurl.com/458eb9cs
National minimum wage and salary sacrifice arrangements
Provided they are implemented and operated correctly, salary sacrifice arrangements can be used to gain an advantage in ...
Do you have clients in the hospitality industry?
The Act (see tinyurl.com/yn65e7wy) ensures that:
Salary advance schemes: employer considerations
Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payda...
Calculating PAYE liabilities in cases of non‑compliance for off‑payroll working
The CIOT has welcomed the publication of draft regulations (and associated guidance) which from 6 April 2024 will remedy...
Construction Industry Scheme proposed amendments
The CIOT has responded to a consultation on draft regulations amending the Income Tax (Construction Industry Scheme (CIS...
Finance Bill 2023-24 Briefings: Employment taxes
Clause 13: Enterprise management incentives: time limitsThe legislation extends the time limit for an employer company t...