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In Issue 2 of Employment Taxes Voice (March 2017), I outlined some of the attempts to reduce employment taxes and nat

he Supreme Court finally settled the Rangers EBT case (RFC (2012) Ltd in liquidation [2016] UKSC 73) in mid-2017, but certainty appears to have been provided only to HMRC in its m

Tax burden is highest amongst employees (and PSCs where IR35 applies), followed by self-employed sole traders, with the least amount of tax being paid by PSCs where IR35 does not apply.

The title is intended to signpost the need for a deep dive review of the differing tax and national insurance (NI) treatment of employees, the fully self-employed, self-employed “workers”, gig-econ

‘Everybody aspires to an affordable home, a secure job, better living standards, reliable healthcare and a decent pension’
Jeremy Corbyn

What has changed and why?

Salary sacrifice schemes have been popular for years with both employers and employees.

With the UK Autumn Budget 2017 and Scottish Draft Budget for 2018/19 looming on the horizon, the acting deputy chair of Scotland Branch Sean Cockburn welcomed delegates to the Scotland Branch confe

With more than 800 organisations named by the Department for Business, Energy & Industrial Strategy (‘BEIS’) in 2017 alone, the National Minimum Wage and National Living Wage (referred to colle