The Office of Tax Simplification (OTS) has published the terms of reference for its reviews of how current law distinguishes between employment and self-employment, and how to improve the current regime of civil pen
The Office of Tax Simplification (OTS) has published the terms of reference for its reviews of how current law distinguishes between employment and self-employment, and how to improve the current regime of civil penalties for tax non-compliance.
The OTS will consider, in particular:
The review will not cover IR35, the construction industry scheme or expenses rules. The penalties review will not cover non-financial penalties or discovery. The OTS is due to produce its reports in time for Budget 2015.
The Office of Tax Simplification (OTS) has published the terms of reference for its reviews of how current law distinguishes between employment and self-employment, and how to improve the current regime of civil pen
The Office of Tax Simplification (OTS) has published the terms of reference for its reviews of how current law distinguishes between employment and self-employment, and how to improve the current regime of civil penalties for tax non-compliance.
The OTS will consider, in particular:
The review will not cover IR35, the construction industry scheme or expenses rules. The penalties review will not cover non-financial penalties or discovery. The OTS is due to produce its reports in time for Budget 2015.