The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc.
Jonathan Fletcher Rogers (Abbiss Cadres) answers a query on whether the employee shareholder status scheme is appropriate for an unlisted company
Effective scheme relating to employee benefits
Ineffective scheme relating to employee benefits
The IR35 Forum, in partnership with HMRC, has published the final report on a review of its new administrative approach to IR35, which began in April 2012.
The National Insurance Contributions Bill 2014/15 has now completed its passage through the House of Lords. Final amendments were made during its third reading, primarily relating to zero-rating secondary class 1 NICs for apprentices under the age of 25.
Mark Groom and Dominic Haslam (Deloitte) look at HMRC proposals on overarching employment contracts.
The government has published the National Insurance Contributions Bill as amended in the House of Lords on 6 January 2015.
A forthcoming review of RTI should herald a better future for PAYE, writes Steve Wade (KPMG)
HMRC has launched a new stakeholder group, the employment and payroll group (EPG), which held its inaugural meeting on 4 December.