Employment Tax

Autumn savings – Autumn Statement
Autumn Statement
1 January 2016

Bill Dodwell picks out the main points announced in this year’s Autumn Statement

Global governance – Non-resident directors
Non-resident directors
1 January 2016

Charlene Wong Min and Sophie Nash consider the rules and reporting requirements for non-resident directors

Dispensing with dispensations – Expenses/P11Ds
Expenses/P11Ds
4 December 2015

Mark Groom and Samantha Mannall explain the upcoming changes to employee expenses legislation and the abolition of P11D dispensation notices

Really Troublesome Interactions – PAYE disputes
PAYE Disputes
1 November 2015

Matthew Brown considers what an agent or employer should do if they dispute a PAYE charge raised by HMRC

Not boring at all... – CIOT Autumn Conference
CIOT Autumn Conference
1 November 2015

Mike Truman reports on the CIOT residential conference at the University of Warwick

Surprise, surprise – Employment-related securities (IStockphoto/jakubzak)
Employment-related securities
1 October 2015

Tom Klouda and Neil Graves consider the potential employment- related securities issues on a fictitious due diligence exercise

Just visiting – Internationally mobile employees (IStockphoto/Creative-idea)
Internationally mobile employees
1 September 2015

Steph Carr explains the circumstances in which an employer can enter into a short term business visitors agreement

Beneficial loans
1 July 2015

Matt Parfitt reviews the beneficial loan rules

Employment status - Simpler status
Employment Status
1 July 2015

John Whiting looks at the OTS Employment Status Report and ponders the future

Employee shareholder
1 June 2015

Sue Wilson and Rob Goodley say caution is needed when undertaking company reorganisations where employee shareholders are present