Non-discretionary tax advantaged share schemes: Call for Evidence
The CIOT has responded to a Call for Evidence seeking views and evidence on the current usage of Save As You Earn (SAYE)...
Employment Tax
Employment Tax
Company cars: relevant motoring expenditure
For tax purposes, it is well known that there is relief for business mileage driven in a private car under Income Tax (E...
Simplifying the Construction Industry Scheme
The consultation considered three proposals.
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Off-payroll working: calculation of PAYE liability in cases of non-compliance
The CIOT has responded to a HMRC consultation proposing a legislative change to allow HMRC to take into account taxes al...
Finance (No.2) Bill 2023 clause 25: relief relating to net pay arrangement pensions
The Low Incomes Tax Reform Group (LITRG) has been campaigning for more than five years for the government to address a l...
Employment Taxes Forums: May 2023
In this article, we summarise the main points from meetings of various groups that took place in early Spring 2023, whic...
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...
CIOT Spring Budget 2023 Representations
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on the purch...
ATT Spring Budget 2023 Representations
Extending relief for self-employed training costs The ATT considers that, as far as possible, employed and self-employe...
Employment Taxes Forums
© Getty images/iStockphoto In this article, we summarise the main points from meetings of various groups that took plac...