HMRC has revised its draft guidance on the legislation in FA 2012 Sch 13, which denies upfront tax relief for employers who pay asset-backed (non-cash) contributions to their registered pension schemes.
The National Minimum Wage (Amendment) Regulations, SI 2013/1975, increase the principal hourly rate of the national minimum wage from £6.19 to £6.31 from 1 October 2013.
Following the introduction of real time reporting of PAYE information in April this year, HMRC has launched an online survey to learn more about how employers and agents are finding the obligation to report PAYE informat
Tim Humphries answers a query on taxation of a Canadian individual taking up employment in the UK
John Manis suggests a simpler solution to deal with ‘disguised employment’ than the one set out in the partnership tax consultation
Actor: temporary accommodation
Following the First-tier Tribunal decision in HMRC’s favour in the double case of Tower Radio Ltd and Total Property Support Services Ltd, Philip Fisher explains why PAYE and NIC avoidance schemes have taken a further hit
Andrew Gotch reviews the Court of Appeal judgment in ITV Services concerning the entertainers’ NIC regulations
ITV actors: whether ‘employed earners’ liable to Class 1 NICs