They think it’s all over…it is now
The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?...
Employment Tax
Employment Tax
Time for change
In 1999, Chancellor Gordon Brown announced that measures would be introduced to counter tax avoidance by the use of so-c...
You’re hired!
From 6 April 2017 employers in the UK with a pay bill of more than £3 million per annum are charged a 0.5% apprenticeshi...
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Patrolling the waters
IR35 – an imperfect history IR35 was first introduced in FA2000 as a way of making sure that contractors in one man one...
The height of madness
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the ...
A global issue
Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business ...
Winners and Losers
Following Philip Hammond’s decision to abandon planned increases in Class 4 NICs, you could be forgiven for thinking tha...
Incentives and rewards
In order for an option to qualify for EMI status, the company, the employee and the option itself need to meet certain c...
Rocket science
Pensions and taxation are two of the most fiendishly complicated subjects.
Clear waters
The tax treatment of payments on termination of employment has long been a topic of interest for employers, and it is of...