EMPLOYMENT TAXES

The proposed government amendments to the NICs (No 2) Bill have been published. The government has tabled nine amendments for the Public Bill Committee on 21 October 2014.

Company car made available under a maintenance package

Business Secretary Vince Cable has launched a wide-ranging employment review to help clarify and potentially strengthen the employment status of up to a million British workers.

Director can remain an employee after his resignation

The Upper Tribunal decision in the Julian Martin case paves the way for a fairer tax treatment of remuneration clawbacks, writes Mark Groom, partner, Deloitte

The Social Security Advisory Committee (SSAC) has expressed its concerns that the current structure of the NIC regime for the self-employed provides incentives for employers to encourage ‘false self-employment’ among their workers, and has called...

NIC records

Payment on termination of healthcare scheme

Bonus repayments and negative earnings

Darren Oswick (Simmons & Simmons) summarises the proposals in the relevant condocs and considers some of their ramifications