The government has opened a new consultation 'Enforcement of Employment Rights Recommendations'. This looks at simplifying the enforcement action by HMRC and tribunals against non-compliant employers and toughening sanctions applied.
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In its response to the 'Taylor Review of Modern Working Practices', the government confirms that it has no plans to align NICs rates between the self-employed and the employed. The development of a statutory employment status test does look increasingly likely.
From 14 February 2018 tax free childcare is open to all eligible families regardless of the age of the youngest child.
HMRC have published Draft Legislation: The Income Tax (Pay As You Earn) (Amendment No ***) Regulations 2017, which updates the PAYE Settlement Agreement (PSA) process and make it easier and simpler to administer.
The Scottish government has opened a consultation into providing relief to First time buyers from Land and Buildings Transaction tax (LBTT).
As part of their response to the 2017 Taylor Review of Modern Working Practices the government has opened a new consultation into Employment Status.
The government has published “Good work”, its response to the The Taylor Review of Modern Working Practices. which aimed ‘to improve the lives of this country’s citizens’ together with four new consultations covering the employment and the labour market.
In HMRC v Raymond Tooth [2018] UKUT 0038 (TCC), the Upper Tribunal (UT) decided that the extended discovery time limit for deliberate error did not apply and also, there was no discovery. Spoiler alert: this case was appealed on by HMRC to the Supreme Court who agreed on the time limit but disagreed on the staleness point.