NIC

Lorna Jordan

Alison Hughes

Welcome but with some caveats. Alison Hughes and Lorna Jordan (KPMG) review HMRC’s new guidance on this issue.

Payment to EBT was earnings

NICs on car allowances

Helen Miller

Helen Miller (Institute for Fiscal Studies) considers the options available for raising or reforming taxes.

Sarah Gabbai

Sarah Gabbai (McDermott Will & Emery) proposes five reforms that aim to increase revenues and simplify the UK tax system.

Peter Vaines

Waiving remuneration that is due will have adverse tax consequences, unless HMRC can be persuaded to come to the rescue.

David Smith

Richard Johnson

David Smith and Richard Johnson (DLA Piper) explain the detail of the changes set out in the draft legislation and the responses to the policy paper and consultation document.

Richard Turner

Richard Turner (FTI Consulting) reviews two important developments in UK R&D tax incentives.

Kevin Offer

Kevin Offer (Hardwick and Morris) examines the tribunal decision in Hull City AFC (Tigers) Ltd v HMRC that provides the first judicial guidance since the Sports Club case on how to approach the question of whether a payment for image rights constitutes earnings.