As announced at Budget 2015, the Financial Services and Markets Act 2000 (Collective Investment Schemes) (Amendment) Order, SI 2015/754, will allow social investment tax relief funds to be promoted direct to the general public in the same way as enterprise investment scheme funds with effect from
The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations, SI 2015/605, tighten up the eligibility conditions for those claiming working tax credit on the basis of self-employment with effect from 6 April 2015.
The Tax Credits Up-rating Regulations, SI 2015/451, which set out the rates and thresholds of child tax credit and working tax credit, and The Child Benefit and Tax Credits Up-rating Order, SI 2015/567, which set out the increased weekly rates of child benefit and child/working tax credits payabl
Supply of care workers by an agency
Failed challenge of a PAYE determination
Thomas Dalby (Gabelle) answers a query on managing the retirement of a senior employee who holds company shares, as well as assets in an EBT.
The Social Security Contributions (Amendments in Consequence of Part 4 of the Finance Act 2014) Regulations, SI 2015/521, come into force on 12 April 2015 to ensure that the new rules for follower notices and accelerated payments in connection with tax avoidance schemes are reflected in NIC legis
The Taxes (Interest Rate) (Amendment) Regulations, SI 2015/411, reduce the official rate of interest applicable to employment-related ‘beneficial’ loans from 3.25% to 3% per annum with effect from 6 April 2015.
The Income Tax (Qualifying Child Care) Regulations, SI 2015/346, amend the references to ‘blind’ and remove the associated registration requirements with effect from 1 April 2015, for the purposes of the income tax exemption and NICs disregard for employer-provided childcare in respect of disable
The Office of Tax Simplification (OTS) has published its report into simplifying how to determine whether a worker is employed or self-employed for tax purposes.