Finance Bill 2016: clauses 87-110: apprenticeship levy, ICAEW REP 104/16, 6th July 2016

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In Folder: ICAEW Representations, 2016

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Finance Bill 2016: clauses 87-110: apprenticeship levy, ICAEW REP 104/16, 6th July 2016

Briefing submitted by the ICAEW Tax Faculty to the Public Bill Committee on Finance Bill 2016 covering the apprenticeship levy provisions in clauses 87-110; outlines background and key concerns including allocation of the levy allowance (clause 88), sharing and reallocation of the levy allowance for connected employers and charities (clauses 90 and 91), treatment for employers with multiple PAYE schemes, and the proposed start date (clause 109); sets out recommendations including allowing full-year levy allowance to be used up front, permitting in-year reallocations within company and charities units and across PAYE schemes, and deferring commencement to 6 April 2018; includes the Tax Faculty's Ten Tenets for a Better Tax System. (AI generated description)

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description: Briefing submitted by the ICAEW Tax Faculty to the Public Bill Committee on Finance Bill 2016 covering the apprenticeship levy provisions in clauses 87-110; outlines background and key concerns including allocation of the levy allowance (clause 88), sharing and reallocation of the levy allowance for connected employers and charities (clauses 90 and 91), treatment for employers with multiple PAYE schemes, and the proposed start date (clause 109); sets out recommendations including allowing full-year levy allowance to be used up front, permitting in-year reallocations within company and charities units and across PAYE schemes, and deferring commencement to 6 April 2018; includes the Tax Faculty's Ten Tenets for a Better Tax System. (AI generated description)

title: Finance Bill 2016: clauses 87-110: apprenticeship levy, ICAEW REP 104/16, 6th July 2016

creator: Tax Faculty

creator: ICAEW

subject: Taxation

subject: Apprenticeships

subject: Employment and human resources

subject: PAYE and RTI

subject: Employment taxation

subject: Charities

subject: Organisation or entity type

publisher: ICAEW

date: 2016-07-06