The April 2019 loan charge – what now?
In last year’s edition of Employment Taxes Voice we discussed the legislation introduced by the Finance Act (No 2) 2017 ...
In last year’s edition of Employment Taxes Voice we discussed the legislation introduced by the Finance Act (No 2) 2017 ...
Much has been written on the distinctions between employment and self-employment.
*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being d...
*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being d...
We’re all aware that things are changing daily in respect to COVID-19. This article was correct at the time of writing o...
Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances.
PAYE Settlement Agreements (PSAs) were first introduced in 1996 to replace the non-statutory ‘voluntary agreements’ whic...
Following the UK general election in December, the Brexit questi on facing businesses is no longer one of whether the UK...
HMRC introduced a charge on disguised remuneration (DR) loans in Finance (No. 2) Act 2017. This is commonly referred to ...
When working on the Tax Law Rewrite Project at the turn of the millennium, I was told that there had been a recent deleg...