LITRG respond to ‘Shaping future support: the health and disability green paper’
There is an ever-growing focus on getting more disabled people in work.
Employment Tax
Employment Tax
Construction Industry Scheme: landlord contributions to tenant works
HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords make payme...
Employment Taxes Forums
A brief overview of the Employment Taxes Forum meetings attended by representatives of the CIOT, LITRG and ATT, includin...
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Latest briefings
Coronavirus Job Retention Scheme: compliance update
The CIOT, ATT and LITRG are represented on the Coronavirus Job Retention Scheme External Stakeholder Forum....
Finance Bill 2021/22 draft legislation: pensions
The CIOT has submitted comments on the draft Finance Bill 2021/ 22 legislation on increasing the normal minimum pension ...
Budget representations: employment and pension taxes
The CIOT have submitted several suggestions to HMT to improve the employment taxes and pensions tax systems, including a...
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 loans receive...
Budget representation: representations by ATT
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, emplo...
Introductory agencies and ‘self-employed’ live-in carers
Despite HMRC’s clear guidance (in ESM4015) and the recent Chatfield-Roberts v Phillips & Universal Aunts case, we ar...
Meetings of Employment Taxes Forums
A brief overview of recent forum meetings attended by representatives of the CIOT, LITRG and ATT, including the Employme...