Entity identity
I t seems to me that buy-to-let landlords have had some challenging tax issues to deal with in recent times....
Features
Features
All’s well that ends badly
In my April 2013 article in Tax Adviser ‘Much Ado about Something’, I wrote about the appeal by JP Whitter (Waterwell En...
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Salary Sacrifice – what should we be thinking about?
Following a period of consultation last year, the Chancellor of the Exchequer’s announcement in his Autumn Statement and...
P11DS/PSAS – All change?
2016/17 is a year of significant change for P11Ds and PAYE Settlement Agreements (PSAs). Employers and advisers must ens...
National Insurance time limits
Introduction The Autumn Statement announced that the Government was considering reform of the time limits related to t...
Finance Bill 2017 and the reform of the UK taxation of non-UK pensions
Introduction The 2016 Autumn Statement included a relatively short paragraph regarding the potential reform of the UK t...
Working off-payroll is on the agenda
IR35 is the colloquial name for the intermediaries legislation found in Part 2, Chapter 8 of Income Tax (Earnings and Pe...
Termination Payments
The new tax and NIC treatment of termination payments will not actually bite until April 2018 (and we are not quite out ...
Better protection
What can go wrong? Although many claims arise as a result of tax advisers acting outside their areas of expertise (it i...