The Department for Business, Innovation and Skills has published guidance on the new apprenticeship levy to be introduced in April 2017. Legislation in Finance Bill 2016 (Part 6) will provide for payment of the levy through PAYE, set at a rate of 0.5% of the employer's pay bill.
Did a payment to a director represent ‘earnings’?
Experts at Tolley examine highlights of the draft 2016 Finance Bill.
BDO, the liquidator in Murray Group Holdings (better known as ‘the Rangers case’), has submitted its appeal against the Court of Session’s ruling of 4 November 2015 on the company’s use of EBTs, seeking leave to appeal to the Supreme Court.
The Income Tax (Approved Expenses) Regulations, SI 2015/1948, define ‘qualifying travel’ and set out the approved method of paying or reimbursing standard meal allowances for the purposes of the new expenses exemption allowing employers to pay specified expenses to their employees from 6 April 20
EIS and preferential rights attaching to shares
Tax Journal's coverage of the Summer Finance Bill.
From 6 April 2015, employment agencies must return details of all workers they place with clients where no PAYE system is use for workers’ payments.