HMRC set to issue draft regulations
Payments to employee for use of car: whether ‘remuneration’
Paul Aplin believes the required filing of an RTI return on or before making a payment to employees would create a significant administrative burden for employers.
Tax body calls for fundamental review of how the UK should tax gains on immovable property owned by non-residents
BIS consultation includes some details of tax treatment but HM Treasury will consult separately on tax issues
Helen Lethaby reviews recent developments
Amanda Flint and Toby Locke consider the tax issues on the clawback of bonuses and share awards, something of a hot topic in the financial sector
Previous HMRC guidance may have led some training providers to apply NICs incorrectly
BBC is considering a report it commissioned from Deloitte
Simplified tax treatment for certain ‘not ordinarily resident’ employees