On 26 November 2015 HMRC published a technical consultation on draft regulations to exclude limited companies where the director is the sole employee from claiming the NIC Employment Allowance from April 2016.
The CIOT submission in response to the call for evidence from the House of Lords Select Committee on Inquiry into the Economics of the UK Housing Market.
The CIOT comments sent on 14 December 2015 on Upper Tribunal for Scotland (Time limits and Rules of Procedure) and Offences in Proceedings in the Scottish Tribunals
