The 'people' aspect
International business expansion normally means recruiting people in overseas territories or sending UK employees to wor...
Employment Tax
Employment Tax
Men in black
The question of employment status is currently a hot topic and there is no shortage of cases going through the Tribunal ...
Help with home work
Can I get tax relief for working from home? – what an innocent question! The answer, as is so common in tax, is that the...
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More than meets the eye
The National Minimum or Living Wage (NMW/NLW) is the minimum pay per hour most workers are entitled to by law....
Taxation of salaried individuals in India
Having looked previously at the recently introduced GST law, an overview of India’s direct tax system, and the key featu...
A domino effect?
What’s going wrong with the Enterprise Investment Scheme? EIS and its little cousin Seed EIS have both been the subject ...
Not exactly child's play
With more parents and guardians now working full time and living apart from other family members, there is a growing nee...
The IR35 lottery
On 20 March 2018, just a few weeks after the First-tier Tribunal had released its decision in the Christa Ackroyd case, ...
Workers rights
The Supreme Court’s decision in Pimlico Plumbers tells us two important things about empl
No single key
First introduced in FA 2000, the intermediaries legislation for income tax, now in S48 et seq (Chapter 8), ITEPA 2003, h...