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The big round-up
KEY POINTS
- Some salary sacrifice arrangements entered into after 5 April 2017 cease to have tax advantages.
- From 6 April 2017 public bodies must identify intermediaries.
- The apprenticeship levy will require changes to internal systems.
- The ‘gig economy’ is perceived to be a threat to revenue so what are the next steps?
- From 2017-18 employers can payroll all benefits except for beneficial loans and employer-provided living accommodation.
The scope and frequency of change in the employment tax arena in the past two years has been unprecedented. There have been 27 consultations or calls for evidence by HMRC compared with just nine in the previous 24 months. This pace of change looks set to continue.
This article explores three of the most significant changes that will take effect from April 2017. These will...
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