Global governance
HMRC has increased their focus on non-resident directors through ‘Know Your Customer’ meetings and other forms of employ...
Employment Tax
Employment Tax
Dispensing with dispensations
From 6 April 2016, business expenses that are deductible by employees will become exempt if reimbursed by employers, sub...
Really Troublesome Interactions
Since August 2014 when HMRC wrote to employers that were disputing a PAYE charge it has become evident that many busines...
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Latest briefings
Not boring at all...
Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable...
Surprise, surprise
On a due diligence exercise, it is common for the purchaser to request joint ITEPA 2003 s 431 elections from the target ...
Just visiting
Given the increasing number of multinational corporations with UK operations, HMRC recognise that employees will move be...
Interesting inequalities
The legislation for employment-related loans is contained in ITEPA 2003 Pt 3 Ch 7, and determines when one is a taxable ...
Simpler Status
Readers will recall that the Office of Tax Simplification (OTS) was set up by the coalition government....
Two steps forward, three steps back?
In ‘A move in the right direction?’ from February’s Tax Adviser, we discussed some of the changes to the income tax and ...
Traps for the unwary
On 1 September 2013, the concept of ‘employee shareholder’ was introduced into UK employment law, together with an assoc...