European delights
Though Social Security is often not regarded as a tax by the public, it is a major source of revenue for governments thr...
Though Social Security is often not regarded as a tax by the public, it is a major source of revenue for governments thr...
The curtain comes down Disguised Remuneration (DR) arrangements involve a payment of a loan (often interest free, witho...
Recent years have seen a remarkable increase in the popularity of electric cars.
The title is intended to signpost the need for a deep dive review of the differing tax and national insurance (NI) treat...
Tax burden is highest amongst employees (and PSCs where IR35 applies), followed by self-employed sole traders, with the ...
he Supreme Court finally settled the Rangers EBT case (RFC (2012) Ltd in liquidation [2016] UKSC 73) in mid-2017, but ce...
In Issue 2 of Employment Taxes Voice (March 2017), I outlined some
The Optional Remuneration Arrangement (“OpRA”) rules took effect from 6 April 2017 amid HMRC concerns about the increasi...
Now that the staging of automatic enrolment is complete the automatic enrolment duties apply to all employers and workpl...
This article is intended as a summary of the reform of the termination payments law that is to apply from 6 April 2018....