EMPLOYMENT TAXES

From April 2014, the NIC employment allowance will come into force for UK businesses and charities, where NICs will be cut by up to £2,000.

Teresa Payne and Philip Fisher examine common misconceptions and clarify the income tax and NIC issues around non-executive directors.

New electronic messages to help employers

The employment allowance announced at Budget 2012, and the proposed extension of the general anti-abuse rule to NICs, feature in the National Insurance Contributions Bill presented to Parliament on 14 October. The employment allowance will be...

HMRC has published Revenue & Customs Brief 29/13, National Insurance contributions: HMRC’s position following the Court of Appeal decision in the case of ITV Services Ltd v Commissioners for HMRC.

PAYE determination: construction workers

Whether income taxable on company or director

HMRC has revised its draft guidance on the legislation in FA 2012 Sch 13, which denies upfront tax relief for employers who pay asset-backed (non-cash) contributions to their registered pension schemes.

Tim Humphries answers a query on taxation of a Canadian individual taking up employment in the UK

John Manis suggests a simpler solution to deal with ‘disguised employment’ than the one set out in the partnership tax consultation