Disguised remuneration: call for evidence
Despite the persistent efforts of successive governments to stamp them out, disguised remuneration schemes continue to o...
Despite the persistent efforts of successive governments to stamp them out, disguised remuneration schemes continue to o...
Replacing the Coronavirus Job Retention Scheme, the Job Support Scheme is designed to help businesses affected by corona...
The CIOT is concerned that changes being made to the Construction Industry Scheme have not been thought through and are ...
There are important deadlines during October affecting the Self‑Employment Income Support Scheme (SEISS) and the Coronav...
HMRC have issued guidance on how taxpayers should notify and repay Self-Employment Income Support Scheme and Coronavirus...
This is a round-up of six recent HMRC employment tax related consultative forum meetings: the Employment and Payroll Gro...
There are some points to note in relation to the temporary COVID-19 exemption for employer reimbursements of employee pu...
HMRC is withdrawing the 'representative occupier' exemption from the employer-provided accommodation benefit-in-kind cha...
We look at the issue of what it means to make good the whole cost of fuel to escape a fuel benefit charge where the comp...
ITEPA 2003 s 684(7A)(b) provides HMRC with wide discretionary powers to collect PAYE direct from individuals....