Sharing value
Entrepreneurial companies wanting to recruit and retain high calibre staff are increasingly looking for simple and effec...
Employment Tax
Employment Tax
Crunch time
Social Security, the EU and Brexit Although advisers will be aware that social security is a tax (and in many respects ...
The elephant in the room
This article is a thought piece that addresses the difficult relationship between employment law and tax/NICs in the lig...
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Lifetime events
The Office of Tax Simplification has just published its latest smaller business review (tinyurl.com/yygkjndd), commissio...
Shifting sands
Entrepreneurs’ Relief (ER) has become a focus for reform over the past year.
The widening net
In the 2018 Budget, the Government announced that it intends to extend the public sector rules for off-payroll working t...
Pictures at an exhibition gallery
Background At the time of writing, I was expecting to report on one of a number of IR35 cases involving TV personalitie...
Mandatory changes to payslips
We have seen a raft of changes in the world of payroll in recent years including the introduction of Real Time Informati...
Car allowances, relevant motoring expenditure and claiming back NIC on business mileage
I wrote last year about how several companies had lodged claims for the repayment of NIC where their car allowance drive...