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Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Jennifer Dean on 18 September 2023
The Office of Tax Simplification has published its recommendations on closer alignment of income tax and national insurance contributions following a simplification review.
Advice for institutions on the financial support young people may be able to access to help them participate in education and training.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Information for companies.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Use these booklets to manually calculate contributions for employees who must pay National Insurance.
Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar Iceland, Liechtenstein, Norway, or Switzerland.
The government will maintain the income tax Personal Allowance and higher rate threshold and National Insurance contributions Upper Earnings Limit and Upper Profits Limit at their 2021-2022 levels up to and including 2025-2026.
Information related to the Armed Forces Pension Schemes.
Tax and reporting rules for employers providing long-service awards
Advice for DWP decision makers on Universal Credit, PIP and contribution-based JSA and ESA for people who are eligible for Universal Credit.
Partnerships Review: Class 4 contributions and limited liability partnerships (salaried members)
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions for current and previous years if you're an employer.
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