Employment related securities: absurd results of the deeming provision
HMRC has updated its Employment Related Securities manuals on the ‘deeming provision’, almost a year to the day after th...
Employment Tax
Employment Tax
Form P87: new evidence requirements for employment expenses
From 14 October 2024, people who want to claim tax relief on employment expenses using form P87 also have to provide sup...
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that took place in early autumn 2024, whic...
Most popular reads
Latest briefings
LITRG trial new umbrella company payslip audit service for workers
We have a lot of information available on our website to help people understand umbrella companies and manually check wh...
Tax treatment of carried interest: a call for evidence: CIOT comments
Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection w...
Construction Industry Scheme: HMRC’s new guidance on payments made by a landlord to a tenant
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024...
Umbrella company market update
The consultation on tackling non-compliance in the umbrella company market, which both the CIOT and LITRG responded to (...
Draft legislation: Improving the data HMRC collects from its customers
The consultation is on GOV.UK website: tinyurl.com/458eb9cs
National minimum wage and salary sacrifice arrangements
Provided they are implemented and operated correctly, salary sacrifice arrangements can be used to gain an advantage in ...
Do you have clients in the hospitality industry?
The Act (see tinyurl.com/yn65e7wy) ensures that: