The Association of Taxation Technicians (ATT) is calling for the proposed extension of ‘off-payroll' working rules to the private sector to be dropped or, failing that, deferred. The new rules have proved controversial in the public sector, and
Following discussions between CIOT and HMRC over the last few months, HMRC have made some changes to their guidance in the Company Taxation Manual on the Targeted Anti-Avoidance Rule (TAAR) contained in s396B ITTOIA 2005.
While the Association of Taxation Technicians (ATT) welcomes the new tax exemption for employees charging their personally owned electric car at work, it would like to see HMRC address the complicated tax rules of reimbursing employees for
