Employment Tax

Technical
1 August 2016

LITRG has said that annuitants selling their income stream from April 2017 will need clear tax information, and warns that those with low-value amounts should not be forced to take advice.

Technical
1 August 2016

The way the government offers guidance on financial matters such as pensions and debt is changing. Tax is an often-neglected consideration and the new pensions and general money guidance bodies must address this.

Technical
1 July 2016

Following on from May’s round-up we report on three further regular meetings our volunteers have attended on behalf of the CIOT.

Technical
1 July 2016

The decision in Apollo Fuels will be reversed by FB 2016 cl 7, which states that provisions for computing accommodation, cars and loan benefits-in-kind ‘trump’ paying full market value.

Technical
1 June 2016

Apprenticeship levy of 0.5% to be introduced from April 2017 on pay bills over £3m to be amended to permit connected companies to split the £15,000 allowance between them.

Technical

HMRC launched its post-implementation review of RTI in April and approached stakeholders for their input on a number of points, including what HMRC had done well, what it could have done better and the actions that still need to be taken. The ATT and LITRG provided detailed responses, both of which are summarised below.

Technical
1 May 2016

A round-up of recent events in Scotland

Technical
1 May 2016

CIOT reports on the recent forum meetings with HMRC

Technical
1 April 2016

ATT and CIOT respond to the draft legislation