EMPLOYMENT TAXES

Mark Groom

Mark Groom (Deloitte) summarises changes in employment taxes, looking at what’s to come and areas we’ll soon leave behind.

Nigel Doran

Nigel Doran (Macfarlanes) considers a recent case on the taxation of payments to employees for injury to feelings arising from discriminatory treatment culminating in the termination of their employment.

Nigel Doran

Nigel Doran (Macfarlanes) examines the recent decision in HMRC v Smith & Williamson Corporate Services on the taxation of payments in connection with the transfer of client connection to another business.

Nigel Doran

The Advocate General for Scotland v Murray Group Holdings Ltd [2015] CSIH 77 (reported in Tax Journal, 13 November) has rightly generated a great deal of interest, but there does not seem to be a consensus on exactly what it decided and what the implications are.

Cathya Djanogly

Were car and fuel benefits in kind?

Cathya Djanogly

Deductibility of travel expenses

Santhie Goundar

The government has published a consultation document which covers the implementation of the levy following the proposals announced in the Summer Budget aimed at creating three million more apprenticeships by 2020 by way of a digital voucher scheme which can be used by registered providers of appr

Santhie Goundar

HMRC has published an updated Booklet 490 Employee Travel – a tax and NICs guide. A number of important changes have been made to remove outdated examples that no longer reflect modern working practices and provide further examples to improve clarity.

Mark Groom

As a number of HMRC and HM Treasury employment tax consultations are ending, Mark Groom (Deloitte) reviews the main points to emerge from the proposals so far.

Cathya Djanogly

No ‘salary sacrifice’ arrangements

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