Good Tax: Status Issues
The title is intended to signpost the need for a deep dive review of the differing tax and national insurance (NI) treat...
Employment Tax
Employment Tax
Good Tax – the tax cost
Tax burden is highest amongst employees (and PSCs where IR35 applies), followed by self-employed sole traders, with the ...
Loan Rangers – Who'd be a ref?
he Supreme Court finally settled the Rangers EBT case (RFC (2012) Ltd in liquidation [2016] UKSC 73) in mid-2017, but ce...
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IR35 – The fringes of employment
In Issue 2 of Employment Taxes Voice (March 2017), I outlined some
OpRA – A review of the performance
The Optional Remuneration Arrangement (“OpRA”) rules took effect from 6 April 2017 amid HMRC concerns about the increasi...
Automatic enrolment
Now that the staging of automatic enrolment is complete the automatic enrolment duties apply to all employers and workpl...
Termination payments
This article is intended as a summary of the reform of the termination payments law that is to apply from 6 April 2018....
Basic mistakes are costly!
Employers should always be ready for a challenge from HMRC.
Making work-related training work
On 1 December 2017, HMRC published the response to its ‘Taxation of employee expenses call for evidence’, which closed l...
Company cars: now and the future...
Writing for the Tax Voice means we need to focus on the facts and technical issues.