Double tax treaties: review of treaty policy positions
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Ta...
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Ta...
In this article, we summarise the main points from meetings of various groups that have taken place recently, ...
In this article, we summarise the main points from meetings of various groups that have taken place recently, ...
The National Insurance Contributions Act 2022 introduces a new zero rate of secondary Class 1 national insuran...
Umbrella companies are unregulated and there is a wide spectrum of operators.
In this article, we summarise the main points from meetings of various groups that took place this winter, whi...
Employment status is at the core of the tax system.
Representatives of the CIOT and LITRG have given evidence to the House of Lords as part of their follow-up inq...
There is an ever-growing focus on getting more disabled people in work.
HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords ...