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...
Although it has no statutory basis, until fairly recently, it has been widely accepted that using a formula of 12.07% to...
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on the purch...
Extending relief for self-employed training costs The ATT considers that, as far as possible, employed and self-employe...
© Getty images/iStockphoto In this article, we summarise the main points from meetings of various groups that took plac...
In this article, we summarise the main points from meetings of various groups that took place this autumn, which are att...
The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence of the em...
On 14 October, the Public Accounts Committee (PAC) opened an inquiry into the COVID-19 Employment Support Schemes; namel...
The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the personal allow...
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Conventi...
In this article, we summarise the main points from meetings of various groups that have taken place recently, and which ...