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
David Craddock discusses the tax advantages and consequences of EMIs
Speakers offer authoritative updates on PTCs and FLPs, QROPS, and EBTs and EFRBS
HMRC’s performance in collecting debt has improved, with amounts due from taxpayers but not yet paid decreasing by £1.6 billion to £26.1 billion, the National Audit Office (NAO) said.
David Jervis on employment taxes and pensions
Your impartial need-to-know guide to the coalition Government's emergency Budget
Richard Clarke and Jennifer Knowlson examine HMRC's lease premiums initiative