Scotland update
Consultation on a Scottish replacement for air passenger duty The Scottish government launched a public consultation on...
Employment Tax
Employment Tax
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 ...
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Latest briefings
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...
Disclosures and HMRC’s KYC initiative
Part of HMRC’s large business risk review process involves a ‘know your customer’ (KYC) visit to around 2,000 of the UK’...
Exclusion of some companies from the National Insurance contributions employment allowance
On 26 November 2015 HMRC published a technical consultation on draft regulations to exclude limited companies where the ...
Scotland update
The Scottish Government published its draft Budget 2016–17 in December and announced its tax proposals for 2016–17....
Flexible benefit arrangements: a redirection of earnings
The Rangers case (The Advocate General for Scotland v Murray Group Holdings Ltd [2015] CSIH 77) is discussed in some det...