HMRC’s IR35 and Expat Tax Forums – recent meetings
Joint Forum on expatriate tax and NICs The expat tax forum met in late April to discuss domicile, NICs, the personal sa...
Employment Tax
Employment Tax
Finance Bill 2016 cl 7 – taxable benefits
FB 2016,cl 7 will reverse the decision in HMRC v Apollo Fuels, B Edwards and others [2016] EWCA Civ 157 (17 March 2016)....
Apprenticeship levy
Connected companies could have found themselves liable to the apprenticeship levy even if their combined pay bill did no...
Most popular reads
Latest briefings
HMRC’s Post-implementation review of RTI
ATT's response What HMRC did well during the introduction of RTI The decision to defer the implementation of in-year f...
Scotland update
Consultation on a Scottish replacement for air passenger duty The Scottish government launched a public consultation on...
HMRC’s employment taxes forums
Following up on our round-up of HMRC employment taxes forums in February’s Tax Adviser we report on three recent forum m...
The Budget, the Finance Bill and beyond…The consultation process rolls on
A recurrent theme of Technical Newsdesk is that consultation in advance of new measures helps to ensure that the policy ...
Apprenticeship Levy
The ATT and CIOT have responded to draft legislation which will create the mechanism for an apprenticeship levy to be ch...
Employer-provided living accommodation
The CIOT responded to the government’s call for evidence on the taxation of employer-provided living accommodation, whic...
Withdrawal of extra statutory concessions – CIOT comments
The ATT and CIOT have responded to a proposal, published on 4 November 2015, to withdraw a concessionary practice in BIM...