Employment status: where are we now?
Employment status is at the core of the tax system.
Technical
Technical
Remittance basis: loans secured on foreign income or gains
The CIOT and other professional bodies have published a note on the treatment of loans secured on foreign income or gain...
House of Lords committee reports on basis period reform and uncertain tax treatments requirements
A House of Lords report has again criticised the government’s approach to consultation on significant changes to the tax...
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Latest briefings
Off-payroll working: House of Lords inquiry
Representatives of the CIOT and LITRG have given evidence to the House of Lords as part of their follow-up inquiry on th...
Finance Bill committee stage update
MPs have finished committee stage debate on Finance Bill 2021-22 after nearly 10 hours of debate.
Kunjur: Deductibility of accommodation expenses
It is well known that the deductibility of expenses for employees is much tougher than for the self-employed....
Mandatory disclosure rules: HMRC research
The government announced earlier this year that it would consult on implementing the OECD mandatory disclosure rules to ...
Bereavement benefits remedial order
LITRG reviews proposals to extend bereavement benefits to surviving partners with children after the death of a partner ...
LITRG respond to ‘Shaping future support: the health and disability green paper’
There is an ever-growing focus on getting more disabled people in work.
Scottish Taxes Update
CIOT and LITRG submitted a joint response to a Scottish government consultation on Tax Policy and the Budget....