Policy

National Insurance for self-employed workers.

Simplifying the tax and National Insurance treatment of termination payments may hold complications for employers and employees who firmly believe in the right to exemption.

Wheels Private Hire Ltd (TC4547)

HMRC propose measures to improve large business compliance

HMRC do not understand the agent/client relationship

CRC v GB Housley Ltd, Upper Tribunal

Does the general anti-abuse rule deserve criticism?

HMRC powers lack efficacy, say advisers

Tribunals’ inconsistent approach to VAT legislation

The Office of Tax Simplification (OTS) has refreshed its drive for user-friendly tax policies, by counselling the government on the key principles for avoiding complexity.

New advice from the independent Treasury body urges ministers and civil servants to ensure each proposed tax measure meets policy aims, has careful focus and accurate design, and is maintained properly.