Employment Taxes


This was a fairly quiet conference on the tax front for the Conservatives, new announcements limited to a stamp duty increase for foreign buyers, edging a little closer to a Digital Services Tax, tweaks to the apprenticeship levy and another year of a fuel duty freeze. Various outriders would like to see more radical changes though – especially corporation tax cuts – and there are hints these might be considered depending on the outcome of the Brexit process.

The CIOT comments on Employment Intermediary Reporting Rules / Agency Worker Legislation.

The CIOT comments on the HMRC/ HMT consultation Off-payroll working in the private sector.

The CIOT comments on the HMRC consultation Tax and Administrative Treatment of Short Term Business Visitors from Overseas Branches.

The CIOT comments on the Charity Tax Commission call for evidence Review of Charitable Tax Reliefs.

The CIOT comments on the HMRC consultation Reform to workplace charging exemptions.

MPs held a debate on insecure work and the ‘gig economy’, initiated by Labour’s Stephanie Peacock. The debate comes on the back of the Supreme Court ruling on Pimlico Plumbers – see more here – and as the Government considers responses to its consultations linked to the Taylor Review. Most speakers were Labour, with only one Conservative backbench speaker.

The CIOT comments on the HMT consultation Taxation of self-funded work-related training.

The CIOT response to the HMT/HMRC/BEIS consultation Employment status.

A new report has called for national insurance for pensioners, replacing council tax with a tax based more closely on property values, halving SDLT and replacing inheritance tax with a lifetime receipts tax.