A technical note setting out how the ‘regional employer NICs holiday for new businesses’ will work is available via www.lexisurl.com/Dn57B.
Reviewing the impact of Astra Zeneca UK Ltd v HMRC
Validity of company voluntary arrangement
Mark Groom explains why a robust tax analysis is essential in devising a flexible benefits programme
To QCB or not to QCB, that is the question. Aaron Fairhurst investigates
The August 2010 issue of HMRC’s Employer Bulletin is available via www.lexisurl.com/7hnBn and declares that www.businesslink.gov.uk is the ‘new home for HMRC guidance and transactions’.
An optional, ‘simplified’ approach to valuing cycles sold to employees after the end of a loan period is set out in a new paragraph EIM21667a of HMRC’s Employment Income Manual.
The National Minimum Wage Regulations 1999 (Amendment) Regulations, SI 2010/1901, increase the hourly rates with effect from 1 October 2010.
Catherine Robins considers the impact for employers of the income tax and national insurance changes announced in the emergency Budget
Philip Fisher on PAYE