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In early April, HMRC announced some changes to inheritance tax processes and procedures as a result of the COVID-19 pandemic.

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

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

Much has been written on the distinctions between employment and self-employment. Countless hours of court time and even longer in preparation have been spent arguing the matter.

In last year’s edition of Employment Taxes Voice we discussed the legislation introduced by the Finance Act (No 2) 2017 to tax the value of any pre-existing disguised remuneration loans dating back

Most people entering the tax profession like the fact things change – we have an annual Budget (sometimes more than one!) and the tax playing field never sits still.

Little has changed in the world of reporting for short term business visitors to the UK since my article for Employment Taxes Voice last year.

In the last 15 years there have been many fundamental changes to the UK tax treatment of contributions to and distributions from pension schemes and it has become an increasingly complex area of ta

Perhaps one of the most difficult areas of compliance for contractors operating within the CIS is ensuring the correct amount of tax is withheld from payments to subcontractors with net payment sta