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.
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
HMRC has announced that there will be a staggered start to the introduction of real time information (RTI) penalties.
Philip Fisher examines a recent tribunal victory for HMRC concerning dividend waivers that could have wider implications
A report published by PwC and The 100 Group, Total tax contribution and the wider economic impact, reveals that the overall tax contribution of The 100 Group companies rose in 2013, despite a decline in profits earned in the UK by these businesses, with total tax contributed up from £77.
David Whiscombe examines Boyle, a First-tier Tribunal decision on a contractor loan scheme of the kind currently being challenged by HMRC
The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) (Amendment) Regulations, SI 2013/3165, amend SI 2001/769 and provide that class 2 NIC collected through a PAYE tax code are to be treated, for the purpose of calculating entitlement to state benefits, a
The draft Finance Bill 2014 contains more than 100 pages on employee share schemes. David Cohen looks at some of the key clauses and proposals.