The Phantom of the OpRAs
What has changed and why? Salary sacrifice schemes have been popular for years with both employers and employees....
Employment Tax
Employment Tax
Worth the advantage?
‘Everybody aspires to an affordable home, a secure job, better living standards, reliable healthcare and a decent pensio...
Living with the NMW
With more than 800 organisations named by the Department for Business, Energy & Industrial Strategy (‘BEIS’) in 2017...
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New hurdles
The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’)...
Encouraging growth
In the UK our tax system is often said to encourage the use of employee share schemes.
They think it’s all over…it is now
The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?...
Time for change
In 1999, Chancellor Gordon Brown announced that measures would be introduced to counter tax avoidance by the use of so-c...
You’re hired!
From 6 April 2017 employers in the UK with a pay bill of more than £3 million per annum are charged a 0.5% apprenticeshi...
Patrolling the waters
IR35 – an imperfect history IR35 was first introduced in FA2000 as a way of making sure that contractors in one man one...
The height of madness
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the ...