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EMPLOYMENT TAXES


Comment: The loan charge review – where are we now?
Card image Rhys Thomas
Rhys Thomas (WTT Consulting) welcomes restrictions to the loan charge, but argues that they don't go far enough and says a number of questions remain unaddressed.
15 January 2020
Paint me a picture: employment or self-employment? premium
Card image Stephen Pevsner
In view of the forthcoming off-payroll working rules and the recent spate of IR35 cases, Stephen Pevsner (Proskauer Rose) examines what the case law tells us about the employment/self-employment test.
14 January 2020
HMRC's revised CEST tool
Card image Susan Ball
The revised CEST tool is more comprehensive than before, but it does not provide a definitive answer in every case.
13 January 2020
Review of off-payroll working rules
Card image Colin Ben-Nathan

Review of the April 2020 changes to off-payroll working will need to move speedily, says CIOT

13 January 2020
Off-payroll working in the private sector: preparing for April 2020 starpremium
Card image David Smith
Card image Richard Johnson
David Smith and Richard Johnson (DLA Piper) explain the detail of the changes set out in the draft legislation and the responses to the policy paper and consultation document.
21 October 2019
Comment: In defence of the ‘outstanding loan’ charge premium
Card image David Pett
David Pett (Temple Tax Chambers) argues that outstanding loan charges should be pursued both as a matter of law and social policy.
3 September 2019
IR35: an unsatisfactory trend
Card image Peter Vaines
Proper financial management for you, unacceptable tax avoidance for me?
1 September 2019
Employment tax: the period that earnings are ‘for’ star
Card image Nigel Doran
A recent tribunal decision on the taxation of a retention payment is a retrograde step, writes Nigel Doran (Macfarlanes).
1 August 2019
IR35: what happens to the 90%? premium
Card image Jason Collins
Jason Collins (Pinsent Masons) highlights the measures that personal service companies need to put in place to minimise the effect of not complying with the IR35 rules.
24 July 2019
The changing national minimum wage landscape premium
Card image Ian Goodwin
Ian Goodwin (Mazars) discusses recent developments and the compliance issues facing employers.
14 June 2019
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