It is probably common knowledge by now that, come April 2016, the regulations that implement the Scottish rate of income tax (SRIT) will come into force, says Diana Bruce of the CIPP.
While it was first announced at Budget 2013, the early detail of tax-free childcare (TFC) was first revealed by way of the consultation paper Delivering Tax-Free Childcare: consultation on desi
Ancient philosopher Lao Tzu must have predicted the phased delivery of auto enrolment when he wrote “Do the difficult things while they are easy and do the great things while they are small.
It was announced in the 2013 Autumn Statement that from April 2015 there would be no employer National Insurance Contributions (NICs
As part of the government’s policy ‘Creating a simpler, fairer tax system’, the Office for Tax Simplification (OTS) started a project in April 2013 looking at employee benefits and expenses, ex
Well it has taken some time but are we finally nearing the end of a long and painful journey finding out how micro entities and close companies are expected to dea
The argument about how good or bad the Autumn Statement was for the country rumbles on and will probably do so until something more interesting captivates the nati
HMRC recently carried out a review of consultation forums, mainly to ensure all are fit for purpose and make the best use of stakeholder and HMRC’s time. The CIPP’
Primarily the 2014 Act does not appear to change the rules, or the conditions to be met by employers who wish to employ someone from outside the UK, explains Karen
Finance and payroll practitioners are bracing themselves for significant changes to the rules and some structural aspects of benefits in kind (BiKs), all thanks to