welcome this month’s contributors
editor’s comment
In January, the Office of Tax Simplification published the report Review of employee benefits and expenses: second report (see page 17 of the March issue of PayrollProfessional). This lengthy report sets out numerous recommendations on how to simplify and streamline the complex system for reporting and taxing employee benefits and expenses. In this issue there are two articles covering content of the report. On page 18 CIPP’s Karen Thomson provides details and commentary, and on page 22 Tim Bridgett discusses particular aspects arising if closer alignment of the tax and national insurance rules were to occur. I recommend the report and the two articles as essential reading. Employers, employees, HM Revenue & Customs and the Treasury will be affected by implementation of any of the OTS’s recommendations. ‘Payrolling’, for example, would be transformational for payroll, employers and HMRC, but implementing any of the proposals will be challenging. Inevitably the government will be concerned about revenues and the potential for abuse/ fraud if radically relaxed rules for expenses were introduced. Whether the government has the desire to implement any of the recommendations remains to be seen. It is to be hoped that Budget 2014 will have announced steps to progress quickly some of the recommendations.
Vincent Ashall MSc FCIPP va_payroll. services@
ntlworld.com
Sarah
Bradford, BA (Hons), ACA, CTA (Fellow)
sarah.bradford@
writetax.co.uk
Diana Bruce MCIPPdip
Diana.Bruce@
cipp.org.uk
Danny Done portfoliopayroll.
co.uk/
John Black, MCIPP
midlandhr.co.uk
Tim Bridgett
bakertilly.co.uk
Stuart Earle, MA (Cantab) stuartearle@
eversheds.com
Ian Hodson MCIPPdip
ihodson@lincoln.
ac.uk
Anna Mason anna@thehealthy-
employee.co.uk
Karen
Thomson MSc FCIPP
Karen.Thomson@
cipp.org.uk
Nicola
Mullineux, BA (Hons)
peninsula-uk.com
Ros Pepper rpepper@lincoln.
ac.uk
Jo Victoria Russell
Mike Nicholas MCIPP AMBCS Editor
Paul Tew
paul.tew@tiscali.
co.uk
PayrollProfessional 1
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