PAYE

Rory Mullan

Rory Mullan QC (Old Square Tax Chambers) examines the Upper Tribunal decision in S Hoey v HMRC which provides a degree of clarity on the tax consequences of contractor loan schemes.

Nicholas Yassukovich

Brontë Etherington-Cooper

Nicholas Yassukovich and Brontë Etherington-Cooper (EY) examine the UK employment tax implications of sending employees Christmas gifts and/or holding Christmas events to replace the traditionally held Christmas party.

Sarah Hewson

Steve Wade

Sarah Hewson and Steve Wade (EY) examine PAYE obligations and how any UK employment tax risks can be mitigated.

Chris Thomas

Catherine Robins

Catherine Robins and Chris Thomas (Pinsent Masons) consider the compliance issues with the introduction of the new rules.

Sam Whitaker

Sam Whitaker (Shearman & Sterling) provides guidance on areas of uncertainty since the new regime was introduced in April.

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide your monthly update.

The OTS has published a paper suggesting that some form of PAYE mechanism might be applied to self-employed workers using online platforms to source work. How realistic a possibility is this, given that we have heard only recently that HMRC has halted progress on its ‘dynamic coding’ project to get PAYE right for employees?

Andrew Goldstone

Nicola Simmons

Andrew Goldstone and Nicola Simmons (Mishcon de Reya) review recent developments in the private client world.

Dilpa Raval

Graham Muir

Dilpa Raval and Graham Muir (CMS) explore some of the potential issues that practitioners and companies might encounter when establishing and operating an EMI option plan.

An expert guide by Tolley Guidance.

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