Salary sacrifice for pensions: still the smart option?
Please note this article was written before the Budget on 11 March 2020.
Employment Tax
Employment Tax
Construction Industry Scheme (CIS) – ‘Material difference’
Perhaps one of the most difficult areas of compliance for contractors operating within the CIS is ensuring the correct a...
International pensions
In the last 15 years there have been many fundamental changes to the UK tax treatment of contributions to and distributi...
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Short term business visitors (STBVs) and HMRC’s Appendix 8
Little has changed in the world of reporting for short term business visitors to the UK since my article for Employment ...
Company cars – what’s going on?
Most people entering the tax profession like the fact things change – we have an annual Budget (sometimes more than one!...
The April 2019 loan charge – what now?
In last year’s edition of Employment Taxes Voice we discussed the legislation introduced by the Finance Act (No 2) 2017 ...
Does the UK need a statutory employment test?
Much has been written on the distinctions between employment and self-employment.
The Off-payrolling rules – Status Determinations and the Status Disagreement Process
*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being d...
Off-payroll/IR35 rules: the basics from April 2020
*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being d...
Changes to statutory sick pay
We’re all aware that things are changing daily in respect to COVID-19. This article was correct at the time of writing o...