picture-241.jpg
Tax Abuse and Insolvency: HMRC Discussion Document and Extension of the existing security deposit legislation to include CT and CIS deductions
In March, HMRC published a consultation document on proposals to extend the existing security deposit legislation to cor...
Employment Status: a consultation and our responses
In responding to the government’s consultation on simplifying employment status, the CIOT and ATT focused on the income ...
Reform to workplace charging tax exemptions
HMRC has published, for consultation, a draft update to the Employment Income Manual (EIM) for the workplace charging ta...
Most popular reads
Latest briefings
Employment status consultation
On 7 February 2018 the government published its response to the Matthew Taylor Review of Modern Working Practices along ...
PAYE Settlement Agreement (PSA) process: CIOT, ATT and LITRG respond to consultation
The PAYE Settlement Agreement (PSA) process allows employers to enter into an annual agreement with HMRC under which the...
Rent-a-room relief: CIOT, ATT and LITRG respond to HMRC’s Call for Evidence
Thank you very much to everyone who contributed to the joint CIOT and ATT rent-a-room survey in February....
Spotlight on…the CIOT’s Owner Managed Business technical sub-committee
Whether you work in general practice or in a specialist area, you could be just the CTA that our OMB sub-committee is lo...
HMRC Employment Forum
Employment and Payroll Group (EPG) The EPG is HMRC’s main employment taxes forum and generally focuses on high-level po...
Rent-a-room relief: Call for evidence
The government has published a call for evidence to understand how rent-a-room relief is currently used....
Extra-Statutory Concession A37 etc
The draft legislation contained in HMRC’s eighth technical consultation is designed to preserve the effect of:...