Employment Taxes

 


The CIOT comments sent to HMRC on the draft legislation Simplification of PAYE Settlement Agreements.

The year 2018 will see a storm brewing around the employment status of workers in the UK. This follows 2017’s appeal from Uber, directly to the Supreme Court, to try to overturn an earlier Employment Appeal Tribunal (EAT) which found that its drivers are, in fact, ‘workers’.

The CIOT comment sent to HMRC on Draft Legislation: the Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018.

The CIOT comments sent to HMRC on Large Business compliance - enhancing our risk assessment approach.

In partnership with Bloomberg BNA five leading CIOT members have written analyses of the measures in Autumn Budget 2017. This article by Susan Ball of Crowe Clark Whitehill, a CIOT Council member, looks at the taxation of employment in relation to announcements in the Budget.

The CIOT comments sent to HMRC on Extra-statutory concessions - eighth technical consultation on draft legislation.

The Low Incomes Tax Reform Group (LITRG) has welcomed today’s announcement by the Government that there will be a one year delay before the removal of Class 2 National Insurance contributions (NICs) in order to enable consultation on the impact of its abolition on the self-employed on low incomes.

The BEIS and Work and Pensions Committees continued their inquiry into the Taylor Review. Professor Sir David Metcalf CBE, Director, Labour Market Enforcement, was the sole person giving evidence on this occasion. His office is made up of a small team of eight people, which reports to the Home Office (responsible for the GLAA, the Gangmasters and Labour Abuse Authority) and BEIS.

The CIOT's Low Incomes Tax Reform Group (LITRG) has welcomed the announcement by the Government that there will be a one year delay before the removal of Class 2 National Insurance Contributions (NICs) in order to enable consultation on the impact of its abolition on the self-employed on low incomes.

A live blog on report stage and third reading debate on the floor of the House of Commons, which took place between 1.25pm and 5.20pm on Tue 31 Oct. Debate focused on amendments on deemed domicile, termination payments, quarterly reporting and digital record-keeping and treatment of chargeable gains on commercial property by persons with foreign domicile. Government amendments were passed and opposition amendments were defeated.