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Social Security, the EU and Brexit

Although advisers will be aware that social security is a tax (and in many respects one of the biggest revenue streams for the UK and EU countries gener

This article is a thought piece that addresses the difficult relationship between employment law and tax/NICs in the light of the slew of employment law cases, which have firmly confirmed the newer

The Office of Tax Simplification has just published its latest smaller business review (tinyurl.com/yygkjndd), commissioned last summer by the Chancellor.

In the 2018 Budget, the Government announced that it intends to extend the public sector rules for off-payroll working to all medium and large sized businesses in the private sector with effect fro

Entrepreneurs’ Relief (ER) has become a focus for reform over the past year.

Background

At the time of writing, I was expecting to report on one of a number of IR35 cases involving TV personalities, whose appeals were heard during the course of 2018.

The new rules for the tax and Class 1 National Insurance contributions (NIC) treatment of termination payments took effect from 6 April 2018.

It is tempting to think of the minimum wage legislation as not being a problem for any business paying more than the following hourly rates, or equivalent annual salaries, to its employees.

Over the last few years, the trend among multinational groups has been towards increasing numbers of business visitors and having fewer (and usually shorter) formal assignments.

From 6 April 2016 all existing Form P11D dispensations ceased to be effective and were replaced by new legislation.