Loan Rangers – Who'd be a ref?
he Supreme Court finally settled the Rangers EBT case (RFC (2012) Ltd in liquidation [2016] UKSC 73) in mid-2017, but ce...
Employment Tax
Employment Tax
IR35 – The fringes of employment
In Issue 2 of Employment Taxes Voice (March 2017), I outlined some
OpRA – A review of the performance
The Optional Remuneration Arrangement (“OpRA”) rules took effect from 6 April 2017 amid HMRC concerns about the increasi...
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Automatic enrolment
Now that the staging of automatic enrolment is complete the automatic enrolment duties apply to all employers and workpl...
Termination payments
This article is intended as a summary of the reform of the termination payments law that is to apply from 6 April 2018....
Basic mistakes are costly!
Employers should always be ready for a challenge from HMRC.
Making work-related training work
On 1 December 2017, HMRC published the response to its ‘Taxation of employee expenses call for evidence’, which closed l...
Company cars: now and the future...
Writing for the Tax Voice means we need to focus on the facts and technical issues.
Mileage allowances
Electric vehicles A year ago, I wrote about business mileage for electric cars:
Scottish update
With the UK Autumn Budget 2017 and Scottish Draft Budget for 2018/19 looming on the horizon, the acting deputy chair of ...