The Office of Tax Simplification (OTS) is seeking views from those with personal experience of inheritance tax (IHT) to inform its simplification review, which will focus on the ease or complexity of the legislative rules and the processes that have to be followed

The tax and national insurance contribution (NIC) treatment of termination payments has always been an area which employers have struggled to deal with correctly, and over recent years HMRC has looked to simplify the rules, but the latest changes have made the process even more complicated, says Lee Knight is employer solutions director at RSM

Yvette Nunn, director of Berkeley Associates, discusses the current HMRC consultation on whether tax relief on work-related training costs should be extended to the self-employed as the same service is being offered