EMPLOYMENT TAXES

Sarah Hewson

Sarah Hewson (EY) explains the extent of the tax exemptions on home working equipment.

Dominic Stuttaford

Susie Brain

Dominic Stuttaford and Susie Brain (Norton Rose Fulbright) examine the Court of Appeal decision.

Stephen Pevsner

Philip Gilliland

Non-UK resident clients with no UK permanent establishment that engage UK-based workers through intermediaries to carry out work for them should not be subject to the new rules, write Philip Gilliland and Stephen Pevsner (Proskauer).

Nigel Doran

Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.

Mark Groom

A recent Upper Tribunal decision provides three guiding principles on mutuality of obligation, writes Mark Groom (Deloitte).

Peter Vaines

Waiving remuneration that is due will have adverse tax consequences, unless HMRC can be persuaded to come to the rescue.

Erika Jupe Veronica McMahon Andrew Goodman

Experts at Osborne Clarke consider the tax implications.

Karen Cooper

Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.

David Whiscombe

One minor change has been announced.

Nigel Doran

Nigel Doran (Macfarlanes) examines the latest in a line of cases in which employer company and employee have tried to dress up earnings as a form of non-taxable payment.

Go to page of 111