Employment Tax

The Terminator – Termination payments
Termination payments
1 September 2016

Keith Gordon discusses the First-tier decision in Tottenham Hotspur Ltd v HMRC [2016] UKFTT 389 (TC) which concerns termination payments paid to transferring footballers

One step further - payrolling benefits
Payrolling benefits
1 August 2016

Stephanie Symonds-Dye looks at the advantages and limitations of payrolling benefits

Workers' contributions – NICs
NICs
1 July 2016

Bill Dodwell considers the challenges involved in reforms to NICs

Identifying the boundaries – Employee share schemes
Employee Share Scheme
1 June 2016

Stephen Woodhouse considers the effect of the tax avoidance debate on share plan design

Into alignment – Income tax and NICs
Income tax and NICs

Marian Drew and Angela Brown set out the OTS’s road map for bringing income tax and NICs closer together

Finding the right route – travel and subsistence
Travel and subsistence

Marion Hodgkiss and Michael Steed look at where the travel and subsistence rules went wrong, and what might be done to fix them

Budget review
Budget 2016
1 April 2016

Bill Dodwell sifts through the detail of last month’s Budget

Employment ownership trusts
Employee Ownership
1 April 2016

William Franklin looks at the relative benefits of employee-owned companies

Relaxed workers – Internationally mobile employees
Internationally mobile employees
1 March 2016

Stephanie Symonds-Dye considers a welcome update on short term business visitors

Smiley's People – Inducement payments
Inducement payments
1 March 2016

Keith Gordon discusses the Upper Tribunal’s decision on the tax treatment of an incentive payment made to a group of employees in HMRC v Smith & Williamson Corporate Services Ltd and HMRC v Patrick Smiley