Employment Taxes


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.

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.