The NIC status of payments by an employer to a third party, such as a pension fund or insurance company, for an employee’s benefit has been litigated for over a decade and produced widely divergent judicial opinions. With the Supreme Court judgment in HMRC v Forde and McHugh Ltd, we now at last have clarity, say Dan Pipe and Nigel Doran
PAYE and pilots
The Bill was given its third reading by the House of Lords on 25 February 2014. It now awaits royal assent. The Bill extends the application of the GAAR to NIC so that abusive NIC arrangements are caught by the GAAR.
Deductibility of travel expenses
Is a car leased to an employee a ‘benefit’?
Following the revelation that 1970s pop group ABBA ‘wore outrageous outfits to avoid tax’, David Heaton takes a look at the expense deduction rules for employee uniforms
The regulations will apply in circumstances where HMRC recovers tax due under PAYE not from an employer but from an employee, where it appears that an amount of tax has been self-assessed or paid on account. Under the current regime, HMRC must serve notice on each individual concerned.
Loan to employee
Loans to participators
Responding to the consultation on the proposed onshore employment intermediaries measures due to be included in this year’s Finance Bill, the ICAEW Tax Faculty takes a bleak view of the proposed rules and sees ‘cyber fraud and price increases’ as the most likely outcomes.