EMPLOYMENT TAXES

Were security guards supplied under an agency contract?

Graeme Nuttall explains recent innovative measures to promote the John Lewis employee ownership model, especially as a business succession solution

Whether PAYE had been deducted

Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK

Employee benefits and expenses

There are viable alternatives to EMI if a company does not qualify or an individual employee does not meet the criteria to participate. Thomas Dalby sets out the key considerations for advisers.

HMRC has published guidance on the way interest is calculated, since 19 May 2014, when PAYE payments are made late.

Income tax scheme failed

A round up of other tax news:

Director personally liable for unpaid PAYE and NIC