HMRC guidance has been published on the treatment of travel expenses for workers providing personal services to clients through employment intermediaries from 6 April 2016. HMRC state that the applicable legislation contained in Finance Bill 2016 currently contains a technical error about where the supervision, direction or control test applies. This will be corrected at the earliest opportunity at which point the guidance will also be updated.
The European Parliament's Economic and Monetary Affairs Committee has approved the EC’s proposal for automatic exchange of country-by-country reports. MEPs have insisted that “the Commission should have full access to the information exchanged among member states' tax authorities to enable it to assess whether member states’ tax practices comply with state aid rules” and they also want member states to introduce sanctions on multinational companies that fail to file their country-by-country report.
The Tax Collection and Management (Wales) Act 2016 became law in Wales on 25 April 2016.
The first national Think Future Study from the 30% Club and KPMG found that female students are significantly more likely than their male peers to believe that gender will influence pay and career progression.