EMPLOYMENT TAXES

John Weston

John Weston (Larking Gowen) looks at some of the practical issues surrounding various employment related loans.

Penny Simmons

Penny Simmons and Rachel McConnell (Pinsent Masons) focus on the uncertainties that exist regarding the application of the new rules and how these are impacting businesses.

Judith Freedman

Tax administration should be central to the tax design process, writes Professor Judith Freedman (Oxford University).

Oliver Dewdney

Oliver Dewdney (Smith & Williamson) provides a guide to this alternative ownership structure.

Nicholas Yassukovich

Brontë Etherington-Cooper

Nicholas Yassukovich and Brontë Etherington-Cooper (EY) examine the UK employment tax implications of sending employees Christmas gifts and/or holding Christmas events to replace the traditionally held Christmas party.

Lexis®PSL Tax report on the further draft legislation for Finance Bill 2021 and related materials and consultations published last week.

Andrew Sackey

Andrew Sackey (Pinsent Masons) urges employers to review their furloughed employees’ activity to ensure compliance as the October deadline approaches.

David Baxter

Employers and employees should consider the tax implications before waiving salaries and bonuses, as David Baxter (Stephenson Harwood) explains.

Mark Groom

What risks do private sector organisations now face if they engage a contractor they previously assessed to be deemed employed? Mark Groom (Deloitte) considers this and other issues that need addressing before the introduction of the IR35 reforms.