Does the UK need a statutory employment test?
Much has been written on the distinctions between employment and self-employment.
Tax voice
Tax voice
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...
Welcome from the Chair
*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being d...
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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...
Off-payroll working – preparing for the changes in April 2020
The proposed changes to off-payroll working (commonly known as IR35) from April 2020 for contactors operating in the pri...
Mandatory changes to payslips
We have seen a raft of changes in the world of payroll in recent years including the introduction of Real Time Informati...
Car allowances, relevant motoring expenditure and claiming back NIC on business mileage
I wrote last year about how several companies had lodged claims for the repayment of NIC where their car allowance drive...
Share plans during the sales process
Participants in share plans, usually employees, will frequently be incentivised to achieve targets in return for the opp...