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*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being delayed to April 2021.

PAYE Settlement Agreements (PSAs) were first introduced in 1996 to replace the non-statutory ‘voluntary agreements’ which employers could agree with their local PAYE inspector at the tax distr

HMRC introduced a charge on disguised remuneration (DR) loans in Finance (No. 2) Act 2017. This is commonly referred to as the ‘loan charge’.

Following the UK general election in December, the Brexit questi on facing businesses is no longer one of whether the UK will leave the EU, but what form the future relationship between the UK

Off-payroll working has been with us in the public sector since April 2017.

When working on the Tax Law Rewrite Project at the turn of the millennium, I was told that there had been a recent delegation to the Inland Revenue from the Japanese tax authority.