In this edition, we provide a roundup of newsworthy items and points of interest that have arisen over past months, finishing off with Christmas party costs, their Income Tax, and National Insurance Contributions (NIC) treatment and using any exemptions.

See below for the topics covered in this edition:

• Employment taxes roundup:
  • Salaried members update: BlueCrest Capital LLP
  • HMRC compliance team increases in size
  • Upper Tier Tribunal (Tax and Chancery) IR35 case hearings
  • Veezu to go before employment tribunal
  • Bank of England interest rates
  • Rise in National Living Wage
  • HMRC compliance activity
  • Check Employment Status for Tax (CEST) tool
• Consultations:
  • IR35 off-payroll working rules
  • Construction Industry Scheme (CIS) reform
  • Umbrella companies
• Other points of interest:
  • Home to work travel expenses
  • Christmas costs

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