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Writing for the Tax Voice means we need to focus on the facts and technical issues.

On 1 December 2017, HMRC published the response to its ‘Taxation of employee expenses call for evidence’, which closed last summer.

Employers should always be ready for a challenge from HMRC. They should consider HMRC’s hot topics and also ensure they have robust systems. 

This article is intended as a summary of the reform of the termination payments law that is to apply from 6 April 2018.

Now that the staging of automatic enrolment is complete the automatic enrolment duties apply to all employers and workplace pension saving has become the norm for a new generation of workers.

The Optional Remuneration Arrangement (“OpRA”) rules took effect from 6 April 2017 amid HMRC concerns about the increasing use of salary sacrifice and the perceived connected loss of tax and NIC re

In Issue 2 of Employment Taxes Voice (March 2017), I outlined some of the attempts to reduce employment taxes and nat

he Supreme Court finally settled the Rangers EBT case (RFC (2012) Ltd in liquidation [2016] UKSC 73) in mid-2017, but certainty appears to have been provided only to HMRC in its m

Tax burden is highest amongst employees (and PSCs where IR35 applies), followed by self-employed sole traders, with the least amount of tax being paid by PSCs where IR35 does not apply.

The title is intended to signpost the need for a deep dive review of the differing tax and national insurance (NI) treatment of employees, the fully self-employed, self-employed “workers”, gig-econ