ATT Spring Budget 2023 Representations
Extending relief for self-employed training costs The ATT considers that, as far as possible, employed and self-employe...
Employment Tax
Employment Tax
Employment Taxes Forums
© Getty images/iStockphoto In this article, we summarise the main points from meetings of various groups that took plac...
Employment Taxes Forum: December 2022
In this article, we summarise the main points from meetings of various groups that took place this autumn, which are att...
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Office of Tax Simplification: Review of hybrid and distance working
The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence of the em...
Public Accounts Committee inquiry into the COVID-19 Employment Support Schemes
On 14 October, the Public Accounts Committee (PAC) opened an inquiry into the COVID-19 Employment Support Schemes; namel...
Draft FB 2023: low earners anomaly and pensions relief relating to net pay arrangements
The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the personal allow...
Double tax treaties: review of treaty policy positions
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Conventi...
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that have taken place recently, and which ...
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that have taken place recently, and which ...
Freeports national insurance contributions exemption
The National Insurance Contributions Act 2022 introduces a new zero rate of secondary Class 1 national insurance contrib...