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The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’) implement the 4th European Money Laundering Directive.

Termination payments: removal of the Foreign Service Relief (FSR) for UK residents

The government is proposing to remove Foreign Service Relief (FSR) with effect from 5 April 2018 (except

In the UK our tax system is often said to encourage the use of employee share schemes.

The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?

The call for evidence on the taxation of employee expenses published in March 2017 by HM Treasury (HMT) has three main objectives, to see:

As mentioned in recent Employer Bulletins HMRC will, from July, begin to use real time information (RTI) from employers when making adjustments to PAYE tax codes.

IR35 – an imperfect history

IR35 was first introduced in FA2000 as a way of making sure that contractors in one man one woman companies would self-police their exposure to income tax and

From 6 April 2017 employers in the UK with a pay bill of more than £3 million per annum are charged a 0.5% apprenticeship levy which is collected via the PAYE system and paid to HMRC who (in Englan

In 1999, Chancellor Gordon Brown announced that measures would be introduced to counter tax avoidance by the use of so-called ‘personal service companies’.

The ‘Matthew Taylor review’ has six key themes including security, pay and rights, progression and training and the balance of rights and responsibilities.