Preventing liability to charge being removed from certain taxable benefits in kind .......................................... 157 There is nothing trivial about Benefits in Kind .................................................................................................. 158 Tick-Tock time is running out to register to use HMRC Payrolling Benefits in Kind online service................... 158 Tax-Free Childcare ............................................................................................................................................. 159 Tax-free childcare - Childcare Payments (Eligibility) Regulations and draft Childcare Payments Regulations 2015................................................................................................................................................................. 159 Tax Free Childcare (TFC) Scheme set to be launched in early 2017. ............................................................. 159 Key points for parents about Tax Free Childcare............................................................................................. 160 Employer-Supported Childcare and Tax-Free Childcare.................................................................................. 160 Government News ........................................................................................... 162 Budget 2015 ........................................................................................................................................................ 162 CIPP summary of Budget 2015........................................................................................................................ 162 Summer Budget 2015 ......................................................................................................................................... 165 Personal Allowance ......................................................................................................................................... 166 Higher rate threshold........................................................................................................................................ 166 National Living Wage ....................................................................................................................................... 166 National Insurance contributions...................................................................................................................... 167 Apprenticeships ............................................................................................................................................... 167 Student Loans.................................................................................................................................................. 167 Public sector pay.............................................................................................................................................. 167 Non-dom status................................................................................................................................................ 167 Annual Allowance ............................................................................................................................................ 168 Pensions tax relief consultation........................................................................................................................ 168 Vehicle Excise Duty ......................................................................................................................................... 168 Welfare reforms ............................................................................................................................................... 169 Tax avoidance, evasion and aggressive tax planning ...................................................................................... 169 Reforming dividend tax .................................................................................................................................... 169 Inheritance Tax ................................................................................................................................................ 169 Annual investment allowance........................................................................................................................... 169 Spending Review and Autumn Statement 2015 ............................................................................................... 169 CIPP summary of the Spending Review and Autumn Statement 2015............................................................ 169 Tax rates and thresholds.................................................................................................................................. 170 Student Loans.................................................................................................................................................. 170 Welsh devolution of income tax ....................................................................................................................... 171 Tax administration and simplification ............................................................................................................... 171 Employment intermediaries and tax relief for travel and subsistence .............................................................. 172 Tax avoidance and evasion ............................................................................................................................. 172 Childcare.......................................................................................................................................................... 172 Apprentices ...................................................................................................................................................... 172 Automatic Enrolment........................................................................................................................................ 173 Support for pensioners..................................................................................................................................... 173 Other areas of interest ..................................................................................................................................... 173 CIPP summary of Budget 2016........................................................................................................................ 175 Tax rates and thresholds.................................................................................................................................. 176 Apprenticeships ............................................................................................................................................... 176 Expenses and benefits..................................................................................................................................... 176 Fuel Duty.......................................................................................................................................................... 176 Insurance premium tax..................................................................................................................................... 177 National Minimum Wage/National Living Wage ............................................................................................... 177 Pension reforms............................................................................................................................................... 177 Salary sacrifice................................................................................................................................................. 178 Shared Parental Leave .................................................................................................................................... 178 Tax administration and simplification ............................................................................................................... 178 Tax avoidance and evasion ............................................................................................................................. 179 Tax-Free Childcare .......................................................................................................................................... 179 Termination Payments ..................................................................................................................................... 180 Other areas of interest........................................................................................................................................ 181 Addressing imbalances in the tax system ........................................................................................................ 181 Alcohol and tobacco......................................................................................................................................... 181 Capital gains tax .............................................................................................................................................. 181 Corporation tax ................................................................................................................................................ 182 Education & Skills ............................................................................................................................................ 182 Employment and earnings ............................................................................................................................... 183 Small businesses ............................................................................................................................................. 183 Sugar levy ........................................................................................................................................................ 184 General Government News ................................................................................................................................ 185 Conservative manifesto pledges ...................................................................................................................... 185 David Gauke continues to oversee UK tax system .......................................................................................... 186 Queen’s Speech confirms new tax legislation.................................................................................................. 186 HM Government appointments ........................................................................................................................ 187 Government departments face further cuts...................................................................................................... 187 CIPP Post General Election webcast............................................................................................................... 187
CIPP Policy News Journal
25/04/2016, Page 7 of 453
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