National Insurance time limits
Introduction The Autumn Statement announced that the Government was considering reform of the time limits related to t...
Employment Tax
Employment Tax
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 of the UK t...
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 (Earnings and Pe...
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Termination Payments
The new tax and NIC treatment of termination payments will not actually bite until April 2018 (and we are not quite out ...
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 over the ye...
Family fortunes
In one of the first cases I ever argued before the (now defunct) General Commissioners, I had been instructed by the dir...
Hair trigger
The US authorities are increasing their audits of foreign workers and duties undertaken by Short Term Business Visitors ...
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 ...