Does the UK need a statutory employment test?
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.
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
It is intended that entitlement to Statutory Parental Bereavement Pay and Leave will come into effect from 6 April 2020.
As the end of the tax year approaches, there are a number of employer returns to be submitted to HMRC related to benefits and expenses provided to employees.