EMPLOYMENT TAXES

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.

Stephen Pevsner

Rebecca Wallis

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.

Jason Collins

Catherine Robins

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.

Sarah Hewson

Steve Wade

Sarah Hewson and Steve Wade (EY) examine PAYE obligations and how any UK employment tax risks can be mitigated.

David Smith

Richard Johnson

David Smith and Richard Johnson (DLA Piper UK) consider the tax treatment of payments and benefits provided to employees in redundancy situations, and set out some of the common areas of tax difficulty and risk.

Sarah Black

Sarah Black (11 New Square) reviews the Court of Appeal decision in the latest instalment of the Coca-Cola ‘car or van’ saga.

Nigel Doran

Philip Swinburn

Nigel Doran and Philip Swinburn (Macfarlanes) examine the Upper Tribunal decision on the employment-related securities provisions of ITEPA 2003 Part 7.

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