HMRC is consulting until 8 August 2013 on proposals to ensure the correct income tax and NICs are paid by offshore employment intermediaries.
Andrew Gotch on a refreshing solution to a growing problem
HMRC is consulting until 16 August 2013 on five of the recommendations made by the Office of Tax Simplification in its review of unapproved employee share schemes, published in January 2013.
Reduction in rate of Class 2 NICs: whether retrospective
Payments to employee benefit trusts
HMRC has released a consultation seeking views by 6 August 2013 on simplifying future NICs for self-employed entertainers. Entertainers whose contracted remuneration includes any element by way of salary are currently subject to class 1 NICs.
Alastair Kendrick answers a reader's question about a reported change by HMRC
James Bullock looks at the activist group's failed attempt to challenge HMRC
The Queen’s Speech on 8 May confirmed that the government will introduce a National Insurance Contributions Bill to provide for a £2,000 “employment allowance” from April 2014, extend the general anti-abuse rule to NICs, prevent the use of offshore employment payroll intermediaries to avoid emplo
SI 2013/1126