Combining employee ownership trusts with share schemes: a complicated compound
More and more is being written about employee ownership trusts and the tax incentives available when establish...
Employment Tax
Employment Tax
The income record viewer: a digital handshake
In one ideal world, clients would provide their agents with details of their employment income in a timely fas...
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Employees with disabilities: providing support
© Getty images/iStockphoto This article is largely based on an unfinished work by the late Robin Williamson. ...
The Autumn Statement: the latest fiscal plan
After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affai...
Electric vehicle company car schemes: the impact on employees and employers
Transport is the biggest source of greenhouse gas emissions and accounts for 27% of the UK’s total emissions a...
Construction Industry Scheme: determining mainstream and deemed contractors
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from...
The unprecedented confusions in the IR35 rules
The rules relating to off-payroll working and IR35 have long been a contentious issue for self-employed (or no...
The Conservative government’s latest policy reversals
The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day. ...
Employee accommodation: converting disused buildings
There have been many headlines in the farming industry regarding the shortage of staff and the problems that c...