OTS

A leading tax expert called for clarity over the rationale behind IR35 yesterday, as a Lords committee’s call to re-examine the “longer term case” for combining taxes on income and NICs was bac

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The Office of Tax Simplification (OTS) continues.

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The Office of Tax Simplification (OTS) has published a new report calling for

The Chancellor’s share-scheme reforms in Finance Bill 2013 draft clauses got mixed reviews from remuneration tax expert and part-time theatre critic Philip Fisher.

I’m just off to India, where I do not expect to conduct an in-depth study of the Indian tax system, explains Simon Sweetman.

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The government’s attempt to deflect criticism of senior civil servants using personal services companies to avoid tax symbolises why the UK tax system is so chronically complex.

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HMRC is consulting on a range of suggestions to standardise its treatment of employee share options and extend self-certification for employers wanting to take up the opportunities.

“Disincorporation” they said.

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The government has delayed a consultation on options to integrate the operation of income tax and National Insurance Contributions (NICs).

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As well as planned changes for VAT on pasties and static caravans, the government appears

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