Negotiating the statutory maze governing employment status
The key components of a tax system are law enacted by a democratic parliament; collection and enforcement by an independ...
Employment Tax
Employment Tax
Non-reportable employee benefits and PAYE Settlement Agreements
The distinction between an exemption from tax and a deduction that can be claimed by the employee is an important one, p...
Construction Industry Scheme reforms could result in tax simplification
The purpose of this article is to highlight three areas ripe for review in relation to the Construction Industry Scheme ...
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Enterprise management incentive schemes: some common pitfalls
In the midst of the ‘Great Resignation’, and strong competition for talent, it has become key for businesses to look at ...
How to use P11Ds: reporting obligations for benefits
Often considered to be a simple process, employee benefits reporting can be complex.
The Spring Statement: Capital, People, Ideas
Chancellor Rishi Sunak delivered the Spring Statement on 23 March amidst a difficult UK and global context. The Statemen...
Kunjur: Deductibility of accommodation expenses
It is well known that the deductibility of expenses for employees is much tougher than for the self-employed....
Salaried partner, hidden tax charge
It is probably a sign of my advancing years, but I still consider the advent of limited liability partnerships (LLPs) to...
When the car stalls
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC)...
A private matter
The introduction of the off-payroll working legislation in the private sector from 6 April 2021 meant that medium and la...