EMPLOYMENT TAXES

Nicholas Yassukovich and Brontë Etherington-Cooper (EY) examine the UK employment tax implications of sending employees Christmas gifts and/or holding Christmas events to replace the traditionally held Christmas party.

Lexis®PSL Tax report on the further draft legislation for Finance Bill 2021 and related materials and consultations published last week.

Andrew Sackey

Andrew Sackey (Pinsent Masons) urges employers to review their furloughed employees’ activity to ensure compliance as the October deadline approaches.

David Baxter

Employers and employees should consider the tax implications before waiving salaries and bonuses, as David Baxter (Stephenson Harwood) explains.

Mark Groom

What risks do private sector organisations now face if they engage a contractor they previously assessed to be deemed employed? Mark Groom (Deloitte) considers this and other issues that need addressing before the introduction of the IR35 reforms.

Dan Nazarian Natalie Backes Michelle Robinson Donna Huggard

Experts at Deloitte explain what's changing from April.

Ian Hyde

Kevin Barrow

On 17 March, Treasury Minister Stephen Barclay announced in the House of Commons that the proposed IR35 changes would be delayed until April 2021 as part of the effort to minimise the economic impact of Covid-19.According to the announcement this is...

David Southern QC

David Southern QC (Temple Tax Chambers) examines where things stand following publication of the first batch of draft legislation that restricts the loan charge.