An expert guide by Tolley Guidance.
Andrew Goldstone and Jeffrey Lee (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in McQuillan, X-Wind Power, Mabbutt and Shah.
Mark Groom and Karen Toora (Deloitte) summarise the most significant employment tax changes to look out for, along with key dates for employers and employees in 2015/16.
Thomas Dalby (Gabelle) answers a query on managing the retirement of a senior employee who holds company shares, as well as assets in an EBT.
A forthcoming review of RTI should herald a better future for PAYE, writes Steve Wade (KPMG)
Linda Pullan (LexisNexis) looks at where we’re at with RTI implementation
Steve Wade (KPMG) asks whether the RTI project is meeting the aims of the original consultation and suggests further improvements to the PAYE system
Darren Oswick (Simmons & Simmons) summarises the proposals in the relevant condocs and considers some of their ramifications