EMPLOYMENT TAXES

Georgia Hicks (Devereux Chambers) examines two cases which seek to give authoritative guidance on the application of the Ready Mixed Concrete and business on own account tests.

Georgia Hicks

As we await two Court of Appeal decisions, Georgia Hicks (Devereux Chambers) considers what HMRC’s new approach on the ‘business on own account’ test could mean for taxpayers.

Sarah Gabbai

The government should take a more pragmatic approach to taxpayers affected by the loan charge, writes Sarah Gabbai (McDermott Will & Emery).

Penny Simmons

Penny Simmons (Pinsent Masons) answers a question on the UK tax risks when engaging overseas contractors.

Darren Oswick

Matthew Norris

Darren Oswick and Matthew Norris (Simmons & Simmons) review a recent decision which suggests that insufficient attention has been paid to the ‘profit’ element of the earnings definition.

David Alcock

Ritchie Tout

David Alcock (Anthony Collins Solicitors) and Ritchie Tout (Mazars) discuss the positive applications of EOTs and possible pitfalls facing advisers.

Heather Self

Why it’s time for roadmaps and some difficult decisions, not a commission.

Rebecca Wallis

Stephen Pevsner

Stephen Pevsner and Rebecca Wallis (Proskauer Rose) address the practical issues surrounding compliance with the off-payroll working rules for private sector clients due to be introduced from 6 April.

Catherine Robins

Jason Collins

From taxing rights to dispute procedures, from employment taxes to VAT, Jason Collins and Catherine Robins (Pinsent Masons) consider the most pressing issues for the year ahead.

Chris Holmes Mark Ellis James Egert

Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.

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