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EMPLOYMENT TAXES


New CSOP option reforms have seemingly escaped the mini-Budget cutting room floor. Claire Matthews (Taylor Wessing) explores the benefits.
Matthew Greene and Frances Lewis (Osborne Clarke) examine HMRC’s victory before the tribunal in the K5K case.
Thomas Wallace (WTT Consulting) explains how the rules work and what the key risk areas are for advisers.
Angela Savin and Michael Brady (KPMG Law) review the impact of a recent Supreme Court ruling.
As the dispute between PGMOL and HMRC goes back to round one, counsel for the taxpayer, Georgia Hicks (Devereux Chambers) and Jonathan Peacock QC (11 New Square), consider what the Court of Appeal judgment means for taxpayers in the employment status debate.
Rebecca Seeley Harris (RE Legal Consulting Ltd) explains the need for a comprehensive and constructive policy to protect both worker’s rights and revenues for the exchequer and the steps taken so far to regulate the industry.
John Weston (Larking Gowen) looks at some of the practical issues surrounding various employment related loans.
Penny Simmons and Rachel McConnell (Pinsent Masons) focus on the uncertainties that exist regarding the application of the new rules and how these are impacting businesses.
Tax administration should be central to the tax design process, writes Professor Judith Freedman (Oxford University).
Oliver Dewdney (Smith & Williamson) provides a guide to this alternative ownership structure.
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