Double checking
As part of the recommendations made by the Office of Tax Simplification, from April 2016, the P11D reporting dispensatio...
Employment Tax
Employment Tax
The end of an era
HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Divis...
The Terminator
It is well known that termination payments made to employees can often escape tax, subject to a cap on the exemption of ...
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One step further
From 2016/17 onwards, employers can formally register with HMRC to payroll benefits in kind.
Workers' contributions
In March, The Office of Tax Simplification published a long report where it argued that the UK should make major reforms...
Identifying the boundaries
The debate about tax avoidance continues unabated, with the controversial leaking of the ‘Panama papers’ adding fuel to ...
Into alignment
A regular theme of reports by the Office of Tax Simplification (OTS) has been that life would be simpler if income tax/P...
Finding the right route
Imagine the following scenario: Stuart and Jean are married and live in York.
Budget review
The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and individuals a...
Employment ownership trusts
When future economic historians assess the long term effects of the Coalition government, it is possible they may one da...