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Homeworking and hybrid working – the employment tax considerations
The coronavirus pandemic has significantly changed the way we work. Homeworking has become the norm for employees who previously spent all or almost all of their time in offices.
Off-payroll working rules – what do we mean by a ‘managed service’
The reforms to the off-payroll working rules (IR35) were initially rolled out to the public sector in 2017 with the intention of allowing allow government bodies time to put their own house in orde
Chain, Chain, Chain (of Supply): Due Diligence of Labour Supply Chains
The extension of the IR35 rules to the private sector with effect from 6 April 2021 has highlighted the need to undertake due diligence on labour supply chains.
Umbrella companies – why labour supply chain due diligence is essential
With the rise of flexible working, partly in response to changes in tax and employment law legislation, there have been changes in how organisations are resourcing their people.
Electric Cars – reimbursement of employee expenses
The Advisory Electric Rate increased on 1 December 2021 from 4ppm for 5ppm for the reimbursement of business mileage.
Electric Vehicles – the tax conundrum
You could be forgiven for thinking everybody is already driving an Electric Vehicle (EV) in 2022. Everywhere you look there are adverts for EVs, all the new models being released seem to be E
Is it time to replace Overseas Workday Relief?
What is overseas workday relief?
Overseas workday relief (OWR) is the common parlance used to describe the situation whereby:
Coronavirus job retention scheme compliance
This is further to the article at The coronavirus job retention scheme – mistakes and corrections – are underclaims just as important as overclaims?
VAT: early termination fees, compensation payments and dilapidations
Background
In our March 2021 edition (www.taxadvisermagazine.com/RCB12/20), we set out changes in VAT treatment for compensatory
