Hair trigger
The US authorities are increasing their audits of foreign workers and duties undertaken by Short Term Business Visitors ...
Employment Tax
Employment Tax
The Karate Kid
Facts of the case The business, Karate World, provides instruction in martial arts.
Fall into line
The question we’re always asked about any fiscal event is ‘what’s the headline?’ I think it has to be Chancellor Philip ...
Most popular reads
Latest briefings
Clarifying the picture
In the May 2016 edition of Tax Adviser, we explored some of th
Hurdles encountered
Online registration, self-certification and digital reporting of employee share plans was introduced by HMRC on 6 April ...
Double checking
As part of the recommendations made by the Office of Tax Simplification, from April 2016, the P11D reporting dispensatio...
The end of an era
HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Divis...
The Terminator
It is well known that termination payments made to employees can often escape tax, subject to a cap on the exemption of ...
One step further
From 2016/17 onwards, employers can formally register with HMRC to payroll benefits in kind.
Workers' contributions
In March, The Office of Tax Simplification published a long report where it argued that the UK should make major reforms...