Employer-provided living accommodation: representative occupier concession withdrawn from April 2021
HMRC is withdrawing the 'representative occupier' exemption from the employer-provided accommodation benefit-in-kind cha...
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....
HMRC are consulting on changes to construction industry scheme deductions claimed against PAYE, deemed contractors rules...
The ATT and CIOT have submitted comments on draft secondary legislation regarding the extension of the off-payroll worki...
The CIOT has met HMRC to discuss the draft Finance Bill legislation regarding the government’s changes to the disguised ...
We summarise various meetings with HMRC arising from the review of the proposed new off-payroll working rules....
The ATT has responded to a HMRC consultation on draft legislation covering the application of Class 1A NIC contributions...
The ATT has made representations to the government ahead of the Budget regarding proposed changes to private residence r...
A recent discussion of national minimum wage (NMW) issues with HMRC and BEIS has highlighted the need for a standing for...