OpRA – A review of the performance
The Optional Remuneration Arrangement (“OpRA”) rules took effect from 6 April 2017 amid HMRC concerns about the increasi...
Features
Features
Automatic enrolment
Now that the staging of automatic enrolment is complete the automatic enrolment duties apply to all employers and workpl...
Termination payments
This article is intended as a summary of the reform of the termination payments law that is to apply from 6 April 2018....
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Basic mistakes are costly!
Employers should always be ready for a challenge from HMRC.
Making work-related training work
On 1 December 2017, HMRC published the response to its ‘Taxation of employee expenses call for evidence’, which closed l...
Company cars: now and the future...
Writing for the Tax Voice means we need to focus on the facts and technical issues.
Mileage allowances
Electric vehicles A year ago, I wrote about business mileage for electric cars:
Disclosure of tax planning – DASVOIT
The DASVOIT (disclosure of avoidance schemes for VAT and other indirect taxes) rules came into effect on 1 January 2018,...
Bitter sweet
In March, the World’s Original Marmalade Festival will be held at Dalemain, in Cumbria.
Inspiring ideas
Professor Mark Drakeford AM is the Cabinet Secretary for Finance in the Welsh government.