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The tax treatment of termination packages is complex.  There have been some significant changes over the past few years. In particular:

Tax in the construction sector is very much in the spotlight.

Discussions between the UK government and the European Union (EU) Commission eventually concluded in a Trade and Cooperation Agreement (TCA) including provisions on social security coordination in

It was on 11th March 2020 that the World Health Organisation declared the COVID-19 a global pandemic.

The current pandemic and its associated impact on employees’ health, both physical and mental, has led to many employers asking what support they can offer to staff without giving rise to a benefit

On 20 March 2020, the CJRS was introduced, providing a support grant for all employers that could not maintain their workforce because their operations were affected by coronavirus (COVID-19).

Last year’s edition of Employment Taxes Voice covered the pending changes to the IR35 rules in detail.  At that time, we had just heard that due to the pandemic, the implementation of the new

We knew that we were in for an extremely difficult time ahead when, on 17 March last year, the Government abruptly announced that the Off-Payroll Working (‘OPW’) rules, due to be introduced on 6 Ap

The Association of Taxation Technicians has prepared two ‘How to’ guides to help agents navigate the Trust Registration Service and UK Property Reporting Service.