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Finance Act 2019 introduced new provisions further extending the taxation of gains accruing to non-UK residents on UK property.

The new rules for the tax and Class 1 National Insurance contributions (NIC) treatment of termination payments took effect from 6 April 2018.

It is tempting to think of the minimum wage legislation as not being a problem for any business paying more than the following hourly rates, or equivalent annual salaries, to its employees.

Over the last few years, the trend among multinational groups has been towards increasing numbers of business visitors and having fewer (and usually shorter) formal assignments.

From 6 April 2016 all existing Form P11D dispensations ceased to be effective and were replaced by new legislation.

Companies must appoint directors to take charge of the management of the company’s business, to make strategic and operational decisions for the company, and ensure that the company’s statutory obl

In his helpful article on the new loan charge, Lewin Higgins-Green mentions that around 50,000 individuals are expected to be affected by the new tax charge.

Legislation designed to combat perceived tax avoidance through “disguised remuneration” has been in place since 2011.

Has a quiet revolution begun that could transform British Capitalism over the next twenty years?

Participants in share plans, usually employees, will frequently be incentivised to achieve targets in return for the opportunity to share in the profits on a sale.