The Construction Industry Scheme: avoiding unintended pitfalls
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contracto...
Employment Tax
Employment Tax
Quayviews: a company penalised for submitting its RTI returns early
I suspect that few readers will disagree with the proposition that, as a matter of principle, HMRC should have the power...
The temporary workplace: applying the intention or expectation test
The travel and subsistence rules are complex and can be difficult for employers to apply on a consistent basis, particul...
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The rules on travel and subsistence: a long and winding road
The coronavirus pandemic has significantly changed the way we work.
Student loans: the increasingly complex matter of repayment
From 1998 onwards, income-contingent student loans are usually collected by HMRC on behalf of the Student Loans Company ...
Negotiating the statutory maze governing employment status
The key components of a tax system are law enacted by a democratic parliament; collection and enforcement by an independ...
Non-reportable employee benefits and PAYE Settlement Agreements
The distinction between an exemption from tax and a deduction that can be claimed by the employee is an important one, p...
Construction Industry Scheme reforms could result in tax simplification
The purpose of this article is to highlight three areas ripe for review in relation to the Construction Industry Scheme ...
Enterprise management incentive schemes: some common pitfalls
In the midst of the ‘Great Resignation’, and strong competition for talent, it has become key for businesses to look at ...
How to use P11Ds: reporting obligations for benefits
Often considered to be a simple process, employee benefits reporting can be complex.