Employment Tax

Victoria Todd and Sharron West highlight the impact which real time reporting of PAYE information can have on employees receiving universal credit
Real Time Infomation
1 November 2019

Victoria Todd and Sharron West highlight the impact which real time reporting of PAYE information can have on employees receiving universal credit

Keith Gordon discusses a recent First-tier Tribunal decision concerning schemes where contractors were paid in loans
Employment benefit trusts
1 October 2019

Keith Gordon discusses a recent First-tier Tribunal decision concerning schemes where contractors were paid in loans

Matt Crawford and Sarah Hewson consider the friction that will be caused by the changes to the treatment of PSCs due to take effect in April 2020
IR35
1 October 2019

That is the question... Matt Crawford and Sarah Hewson consider the friction that will be caused by the changes to the treatment of PSCs due to take effect in April 2020

Tom Klouda and Daniel Andreca explain the tax considerations of earn-out structures
Earn-Out Structures
1 September 2019

Tom Klouda and Daniel Andreca explain the tax considerations of earn-out structures

Jon Elphick looks at a recent case, Hull City Tigers v HMRC, concerning image rights
Employment contracts
1 September 2019

Jon Elphick looks at a recent case, Hull City Tigers v HMRC , concerning image rights

Janette Burns and Caroline Butler consider tax favoured share schemes for employees working in the UK and Ireland
Share Schemes
1 September 2019

Janette Burns and Caroline Butler consider tax favoured share schemes for employees working in the UK and Ireland

compliance challenge hard brexit
Brexit and social security
1 August 2019

Robert Salter and Yvanna Pert consider the compliance challenges that a hard Brexit may involve for employers with employees subject to international social security

calm elephant
Employment status NICs
1 July 2019

Michael Steed wonders if the time has come to rip up the rule book for NICs in respect of employment status

growing-plant
Small business
1 June 2019

Bill Dodwell explains the recommendations from the recent OTS review of lifetime events for small businesses

Stephen Woodhouse and Charlotte Fleck consider the recent changes to Entrepreneurs’ Relief over the past year
Entrepreneurs' Relief

Stephen Woodhouse and Charlotte Fleck consider the recent changes to Entrepreneurs’ Relief over the past year