Non-reportable employee benefits and PAYE Settlement Agreements
The distinction between an exemption from tax and a deduction that can be claimed by the employee is an important one, p...
The distinction between an exemption from tax and a deduction that can be claimed by the employee is an important one, p...
The combined cases of Peter Lowe and Civic Environmental Systems Ltd v HMRC [2022] UKUT 84 (TCC) addressed three very di...
In the midst of the ‘Great Resignation’, and strong competition for talent, it has become key for businesses to look at ...
The original Self-Assessment code was drafted almost 30 years ago and it might be said that its age is showing in places...
Often considered to be a simple process, employee benefits reporting can be complex.
Chancellor Rishi Sunak delivered the Spring Statement on 23 March amidst a difficult UK and global context. The Statemen...
When we talk about employment related securities, we usually think about shares being acquired by employees....
Over the past two years, and in response to the extraordinary challenges faced by many taxpayers as a result of the Covi...
This is the second of a two-part, back to basics, article on property matters for individuals.
No major changes to inheritance tax and capital gains tax will be flowing from the Office of Tax Simplification (OTS) re...