National minimum wage and salary sacrifice arrangements
Provided they are implemented and operated correctly, salary sacrifice arrangements can be used to gain an advantage in ...
Technical
Technical
Introducing the new UK carbon border adjustment mechanism
HM Treasury and HMRC launched their joint ‘Consultation on the introduction of a UK carbon border adjustment mechanism’ ...
HMT consultation on improving the effectiveness of the money laundering regulations
The consultation on changes to the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer...
Most popular reads
Latest briefings
Welsh land transaction tax
The recent Welsh government’s land transaction tax (LTT) consultation looks at extending the time limit indefinitely for...
Finance (No.2) Bill 2023-24: LITRG briefing high income child benefit charge changes
Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024:
HMRC consultation on raising standards in the tax advice market
On Budget day, HMRC published a consultation document relating to their intention to raise standards in the tax advice m...
Do you have clients in the hospitality industry?
The Act (see tinyurl.com/yn65e7wy) ensures that:
CIOT Technical Team successes
Each quarter, we will publish a list of changes in which the CIOT was instrumental and occasions where the CIOT’s contri...
COP 9 investigations: suspected tax fraud
The latest figures for serious civil tax investigations show HMRC’s continued action against potential tax fraud...
Uncertainties when applying ESC D32
The CIOT has written to HMRC about uncertainties in the application of ESC D32 on the incorporation of a business, where...