Finance Bill 2021/22 draft legislation: pensions
The CIOT has submitted comments on the draft Finance Bill 2021/ 22 legislation on increasing the normal minimu...
Employment Tax
Employment Tax
Budget representations: employment and pension taxes
The CIOT have submitted several suggestions to HMT to improve the employment taxes and pensions tax systems, i...
Budget representation: assignment and enforcement of loan charge loans
The CIOT has recommended to government that they take action to prevent third parties seeking repayment of loa...
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Budget representation: representations by ATT
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowa...
Introductory agencies and ‘self-employed’ live-in carers
Despite HMRC’s clear guidance (in ESM4015) and the recent Chatfield-Roberts v Phillips & Universal Aunts c...
Meetings of Employment Taxes Forums
A brief overview of recent forum meetings attended by representatives of the CIOT, LITRG and ATT, including th...
National Insurance Contributions Bill 2021: CIOT comments
The CIOT has submitted evidence to Parliament on measures in a National Insurance Contributions Bill which int...
Pensions: net payment arrangements v relief at source payroll mistakes: how common are they?
There is huge potential for confusion about the methods for giving tax relief via the payroll on employee pens...
Enterprise Management Incentives – a call for evidence: CIOT response
In this article, we summarise the CIOT’s response to the call for evidence reviewing the Enterprise Management...
Umbrella companies
There has been a flurry of activity over umbrella companies during the past few months, including the release ...