EMPLOYMENT TAXES

Practitioner views on the Autumn Statement:

• Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
• Simon McKie (McKie & Co) reviews the private client perspective;
• James Bullock (Pinsent Masons) considers enforcement and compliance issues;
• David Whiscombe (BKL Tax) assesses the impact on SMEs;
• John Whiting (OTS) gives the Office of Tax Simplification’s view; and
• John Hawksworth (PwC) provides an economic perspective.

The Office of Tax Simplification (OTS) is asking for views on where the tax rules for employment status are most complex or difficult to apply. This is as part of OTS’ work examining the dividing line between employment and self-employment.

Casual driver and PAYE

Jonathan Fletcher Rogers (Abbiss Cadres) answers a query on the taxation of share incentives for international employees

Ascertaining holiday pay

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

The proposed government amendments to the NICs (No 2) Bill have been published. The government has tabled nine amendments for the Public Bill Committee on 21 October 2014.

Company car made available under a maintenance package

Draft Finance Bill 2015 clauses

The government will publish draft clauses to be included in Finance Bill 2015 on Wednesday 10 December 2014, in the week following the Autumn Statement. Consultation on this draft legislation will run until 4 February 2015.