Draft FB 2017 Cl 6: Pensions advice
Clause 6 of the draft Finance Bill 2017 introduces a new ITEPA 2003 s 308C, providing an exemption from the taxable bene...
Clause 6 of the draft Finance Bill 2017 introduces a new ITEPA 2003 s 308C, providing an exemption from the taxable bene...
LITRG have responded to the Department for Education’s (DfE) consultation document on postgraduate doctoral loans....
The idea behind the gig economy is simple: our resources can be better used if we share them.
New Tax Director Paul Morton has been appointed as the new Tax Director of the OTS.
The government has proposed to change the tax treatment where certain benefits-in-kind (BIK) are provided through salary...
HM Treasury published a consultation document in August 2016 seeking views on the design of company car tax bands for ul...
HMRC published a consultation in August 2016 on proposals to ‘simplify’ the process employers’ use for agreeing and repo...
In September’s Technical Newsdesk (Employee share schemes: NIC elections) we summarised the CIOT’s response to th...
HMRC consultation on how to align the various dates that currently exist within legislation to ‘make good’ tax on benefi...
After amendments to ITEPA 2003 Pt 7A (‘Disguised Remuneration’) in Finance Act 2016 aimed mainly at tackling a particula...