Lifetime events
The Office of Tax Simplification has just published its latest smaller business review (tinyurl.com/yygkjndd), commissio...
Employment Tax
Employment Tax
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...
Most popular reads
Latest briefings
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...
Employee Ownership Trusts – a quiet revolution?
Has a quiet revolution begun that could transform British Capitalism over the next twenty years?
Disguised Remuneration
Legislation designed to combat perceived tax avoidance through “disguised remuneration” has been in place since 2011....
April 2019 Disguised Remuneration Loan Charge
In his helpful article on the new loan charge, Lewin Higgins-Green mentions that around 50,000 individuals are expected ...