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Construction Industry Scheme: determining mainstream and deemed contractors
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contracto...
The Construction Industry Scheme: avoiding unintended pitfalls
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contracto...
The temporary workplace: applying the intention or expectation test
The travel and subsistence rules are complex and can be difficult for employers to apply on a consistent basis, particul...
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The rules on travel and subsistence: a long and winding road
The coronavirus pandemic has significantly changed the way we work.
Homeworking and hybrid working – the employment tax considerations
The coronavirus pandemic has significantly changed the way we work.
When the board are abroad
Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a re...
Living Accommodation – Changes to the Tax Treatment for Employees and Retired Employees
There are two significant recent developments that impact these individuals:
Off-payroll/IR35 rules: the basics from April 2020
*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being d...
The perils and pitfalls of non-UK resident directors
Companies must appoint directors to take charge of the management of the company’s business, to make strategic and opera...
OpRA – A review of the performance
The Optional Remuneration Arrangement (“OpRA”) rules took effect from 6 April 2017 amid HMRC concerns about the increasi...