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LITRG Autumn Statement representation
In our representation, we recommend that HMRC issue a commissioners’ direction setting out what constitutes an ‘approved...
How to deal with pension tax relief errors: an update
The apparent ‘misnaming’ of the two types of relief do not help employers to get things right: a ‘net pay arrangement’ (...
Tackling non-compliance in the umbrella company market
CIOT response The CIOT’s comments were mainly limited to the proposals in respect of tax compliance (Chapters 4 and 5 o...
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Tougher consequences for promoters of tax avoidance
CIOT response In its response, the CIOT reaffirmed its support for the government in taking a robust approach to those ...
Calculating holiday entitlement for part-year and irregular hours workers
Although it has no statutory basis, until fairly recently, it has been widely accepted that using a formula of 12.07% to...
Getting help to people who do not speak English
Most of us are approached at some point in our careers as tax practitioners to help out a vulnerable friend or acquainta...
New gig economy reporting rules
© Getty images/iStockphoto Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model repo...
How employer attempts to address the cost of living crisis can fail to deliver
You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff, linked i...
Umbrella company market: call for evidence: CIOT and LITRG response
Umbrella companies are unregulated and there is a wide spectrum of operators.
Employment status: where are we now?
Employment status is at the core of the tax system.