Salary Sacrifice – what should we be thinking about?
Following a period of consultation last year, the Chancellor of the Exchequer’s announcement in his Autumn Sta...
Employment Tax
Employment Tax
P11DS/PSAS – All change?
2016/17 is a year of significant change for P11Ds and PAYE Settlement Agreements (PSAs). Employers and adviser...
National Insurance time limits
Introduction The Autumn Statement announced that the Government was considering reform of the time limits re...
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Finance Bill 2017 and the reform of the UK taxation of non-UK pensions
Introduction The 2016 Autumn Statement included a relatively short paragraph regarding the potential reform o...
Working off-payroll is on the agenda
IR35 is the colloquial name for the intermediaries legislation found in Part 2, Chapter 8 of Income Tax (Earni...
Termination Payments
The new tax and NIC treatment of termination payments will not actually bite until April 2018 (and we are not ...
Pick and mix
It’s self-evident that work practices in the UK and other developed economies are changing. ...
Making a sacrifice
The Government for some time has been concerned about the way in which the provision of benefits has evolved o...
Family fortunes
In one of the first cases I ever argued before the (now defunct) General Commissioners, I had been instructed ...
Hair trigger
The US authorities are increasing their audits of foreign workers and duties undertaken by Short Term Business...