ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

CIOT and ATT response: Simplifying and modernising HMRC’s income tax services through the tax administration framework

Published on: 08 June 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

The CIOT and ATT have responded to the HMRC consultation: ‘Simplifying and modernising HMRC’s income tax services through the tax administration framework’.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Loans provided to employees

Loans provided to employeesEmployers sometimes provide their employees with loans, sometimes charging interest and often not, either as part of the reward package or to help the individual meet significant expenditure. For example, it is common to provide loans for the purchase of annual travel

14 Jul 2020 12:11 | Produced by Tolley Read more Read more

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more

Classes of NIC and who pays them

Classes of NIC and who pays themClass 1 NICClass 1 NIC is payable on earnings paid to an employed worker which derive from, or are treated as deriving from, an employed earner’s employment in the UK. There are two kinds of Class 1 NIC, primary contributions for which the employee is liable and

14 Jul 2020 11:13 | Produced by Tolley in association with Jim Yuill at The Yuill Consultancy Read more Read more