New electronic messages to help employers
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HMRC has revised its draft guidance on the legislation in FA 2012 Sch 13, which denies upfront tax relief for employers who pay asset-backed (non-cash) contributions to their registered pension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
Following the First-tier Tribunal decision in HMRC’s favour in the double case of Tower Radio Ltd and Total Property Support Services Ltd, Philip Fisher explains why PAYE and NIC avoidance schemes have taken a further hit
Andrew Gotch reviews the Court of Appeal judgment in ITV Services concerning the entertainers’ NIC regulations