Meeting a major challenge
Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances.
Employment Tax
Employment Tax
Complicating PAYE Settlement Agreements
PAYE Settlement Agreements (PSAs) were first introduced in 1996 to replace the non-statutory ‘voluntary agreements’ whic...
The tax impacts of Brexit
Following the UK general election in December, the Brexit questi on facing businesses is no longer one of whether the UK...
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The wait is over
HMRC introduced a charge on disguised remuneration (DR) loans in Finance (No. 2) Act 2017. This is commonly referred to ...
What a carry-back!
When working on the Tax Law Rewrite Project at the turn of the millennium, I was told that there had been a recent deleg...
It's not just about status
Off-payroll working has been with us in the public sector since April 2017.
An end to confusion?
The Office of Tax Simplification released an unusual report on Halloween – just before Parliament was dissolved for the ...
Pensions paper trail
When pensions flexibility (or ‘pensions freedom’) was introduced from 6 April 2015, the government – understandably – wa...
When is a partner an employee?
Since its introduction in 2000, the limited liability partnership (LLP) has been a success.
The impact on individuals
With the imminent introduction of the IR35 changes, contractors and their clients may be looking at how engagement struc...