In the first of two articles, Edmund Paul and Jonathan Berger explore some of the key employment tax changes that came into effect from 6 April 2021, starting with the off-payroll working changes and the Construction Industry Scheme

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Tax voice

Tax Voice is a specialist, technical supplement from our sub-committees.

Employment Taxes Voice - Issue 6

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Welcomes
Peter Rayney
Jeremy Coker
Jeremy Coker
Richard Wild
Richard Wild
Technical Team

Latest Articles

MENTAL HEALTH

Sehjal Gupta considers the impact that lockdown has had on our mental health and her own training as a mental health first aider

LIMITED COMPANIES

Victoria Todd considers the various difficulties that low-income, unrepresented taxpayers can face when working through a limited company

FOREIGN EXCHANGE

Mandipa Soni and Edward Brown consider the tax liabilities arising from foreign exchange movements and ways to manage foreign exchange volatility on tax cashflows

BUSINESS ASSET DISPOSAL

Keith Gordon looks at a case which considers the enti tlement of trustees to Business Asset Disposal Relief

MENTAL HEALTH

To mark Mental Health Awareness Week on 10 to 16 May, Rob Stephenson considers the huge importance of workplace mental health

SCOTTISH TAXES

Ahead of the Scottish parliament election on 6 May, Charlotte Barbour, Joanne Walker and Chris Young set out the tax priorities for CIOT and ICAS in the 2021-26 parliamentary term

ENVIRONMENT

Colin Smith examines how the journey toward net zero greenhouse gas emissions will impact tax

STAMP DUTY LAND TAX

Simon Howley considers the complexities of the stamp duty land tax and asks whether they could be open to abuse

INHERITANCE TAX

Lisa Spearman considers some practi cal steps for executors and their advisors following a death, and for the testator to take beforehand

EMPLOYMENT TAXES

In the first of two articles, Edmund Paul and Jonathan Berger explore some of the key employment tax changes that came into effect from 6 April 2021, starting with the off-payroll working changes and the Construction Industry Scheme

TAX RELIEFS

Bill Dodwell considers the role that tax reliefs play in defining the tax base and their cost to the UK economy

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