Car fuel benefit charge for hybrid cars and the ‘making good’ rule
We look at the issue of what it means to make good the whole cost of fuel to escape a fuel benefit charge wher...
Employment Tax
Employment Tax
HMRC’s discretionary PAYE powers and the Hoey and Higgs cases
ITEPA 2003 s 684(7A)(b) provides HMRC with wide discretionary powers to collect PAYE direct from individuals. ...
Spring Budget 2020: Tackling Construction Industry Scheme Abuse – a consultation
HMRC are consulting on changes to construction industry scheme deductions claimed against PAYE, deemed contrac...
Most popular reads
Latest briefings
Off-payroll working in the private sector: draft legislation and House of Lords inquiry
The ATT and CIOT have submitted comments on draft secondary legislation regarding the extension of the off-pay...
Disguised remuneration: independent loan charge review
The CIOT has met HMRC to discuss the draft Finance Bill legislation regarding the government’s changes to the ...
Review of off-payroll working rules: Meetings with HMRC
We summarise various meetings with HMRC arising from the review of the proposed new off-payroll working rules....
Class 1A NICs on termination payments and sporting testimonials
The ATT has responded to a HMRC consultation on draft legislation covering the application of Class 1A NIC con...
ATT Budget representations
The ATT has made representations to the government ahead of the Budget regarding proposed changes to private r...
National Minimum Wage Consultation Forum with Employment and Payroll Group (EPG)
A recent discussion of national minimum wage (NMW) issues with HMRC and BEIS has highlighted the need for a st...
Termination awards and sporting testimonials: Class 1A NICs
New regulations will require Class 1A NICs to be payable in real time from 6 April 2020 on termination awards ...