It's not just about status
Off-payroll working has been with us in the public sector since April 2017.
Employment Tax
Employment Tax
An end to confusion?
The Office of Tax Simplification released an unusual report on Halloween – just before Parliament was dissolved for the ...
Pensions paper trail
When pensions flexibility (or ‘pensions freedom’) was introduced from 6 April 2015, the government – understandably – wa...
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When is a partner an employee?
Since its introduction in 2000, the limited liability partnership (LLP) has been a success.
The impact on individuals
With the imminent introduction of the IR35 changes, contractors and their clients may be looking at how engagement struc...
More than just a tax issue
Real time reporting of PAYE information has been with us now since 2013.
The loan arrangers
The current controversy surrounding the 2019 loan charge concerns arrangements where earnings were received in the form ...
To PAYE or not to PAYE
Once the proposed changes to the treatment of workers engaged via a personal service company (PSC) take effect in April ...
An early exit
Without appropriate planning, it is well known that earn-outs can make the negotiation of a deal more challenging, espec...
Image rights
The recent decision of the First-tier Tribunal (FTT) case Hull City AFC (Tigers) Limited v HMRC [2019] UKFTT 227 (the Hu...