Employment Tax

pimlico-plumbers
Employment status
1 July 2018

Bill Dodwell considers the recent decision in Pimlico Plumbers

IR35
IR35
1 July 2018

Michael Steed reviews the state of play in respect of the uncertain application of this piece of legislation with a parachutist’s view of where we are now

EMI-scheme-implications
Enterprise managenet incentive schemes
1 July 2018

William Franklin considers the recent interruption of the EMI scheme and its implications

CIOT-Spring-Residential-Conference
CIOT Conference Report
1 June 2018

Mike Truman reports on the CIOT Spring Residential Conference held in Cambridge from 23–25 March 2018

Disguised-remuneration
Disguised remuneration

Patrick Cannon and Simon Farrell QC examine what remedies users of Disguised Remuneration arrangements may have against the advisers and IFAs who recommended they enter into the arrangements

Technical

The Government have announced that the tax and National Insurance (NI) relief offered through childcare vouchers will remain available to new applicants for a further six months

Spring-statement
Spring Statement
1 April 2018

Bill Dodwell reviews the highlights of the Spring Statement

challenges-employers-employees-working-EU-countries
Internationally Mobile Employees
1 April 2018

Robert Salter highlights the challenges that can arise for employers with employees working across other European countries

disguised-remuneration-arrangements-31-May-deadline
Disguised Remuneration
1 April 2018

Helen Adams and Sarah Stenton examine why users of Disguised Remuneration arrangements need to carefully consider their options before the 31 May 2018 settlement registration deadline

Technical
1 April 2018

Although we will not have the legislation by then, we know that, from 6 April 2018, there will no longer be a benefit in kind if an employer pays to charge an employee’s electric car. This adds to the existing quirks in the employment tax treatment of electric cars.