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Draft FB 2017 Cl 11 Sch 3: Foreign pensions
Clause 11 and Schedule 3 of the draft Finance Bill 2017 seek to remove the ‘90% rule’ for taxing foreign pension income ...
Draft FB 2017 Cl 9: Termination payments
From 2018/2019 onwards the scope of the exemption for termination payments will be narrowed so that non-contractual paym...
Consultation on salary sacrifice for the provision of benefits in kind
The government has proposed to change the tax treatment where certain benefits-in-kind (BIK) are provided through salary...
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Company car tax for ultra-low emission cars
HM Treasury published a consultation document in August 2016 seeking views on the design of company car tax bands for ul...
Simplifying the PAYE Settlement Agreement process
HMRC published a consultation in August 2016 on proposals to ‘simplify’ the process employers’ use for agreeing and repo...
Employee share schemes: NIC elections
In September’s Technical Newsdesk (Employee share schemes: NIC elections) we summarised the CIOT’s response to th...
Class 1, Class 2 and 4 NICs limits and the Self-Assessment return
The peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regar...
Alignment of dates for ‘making good’ on benefits-in-kind
HMRC consultation on how to align the various dates that currently exist within legislation to ‘make good’ tax on benefi...
Tackling disguised remuneration
After amendments to ITEPA 2003 Pt 7A (‘Disguised Remuneration’) in Finance Act 2016 aimed mainly at tackling a particula...
Simplification of the tax and National Insurance treatment of termination payments
HMRC and HMT published the consultation on draft legislation to simplify the income tax and NIC treatment of termination...