Pension Freedom
It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of their pension...
Tax voice
Tax voice
India’s Direct Tax System
Introduction Gross direct and indirect tax collections form roughly 12% of India’s GDP (compared with the OECD 2016 ave...
The Welsh Revenue Authority (WRA) – the countdown to devolved taxes
On the 1 April 2018, Land Transaction Tax (LTT) and Landfill Disposal Tax (LDT) in Wales will replace SDLT and Landfill ...
Most popular reads
Latest briefings
Welcome from the Chair
If I were to pick two highlights of 2017 from an employment taxes perspective they would be the publication of the Taylo...
Good Tax: Status Issues
The title is intended to signpost the need for a deep dive review of the differing tax and national insurance (NI) treat...
Good Tax – the tax cost
Tax burden is highest amongst employees (and PSCs where IR35 applies), followed by self-employed sole traders, with the ...
Loan Rangers – Who'd be a ref?
he Supreme Court finally settled the Rangers EBT case (RFC (2012) Ltd in liquidation [2016] UKSC 73) in mid-2017, but ce...
IR35 – The fringes of employment
In Issue 2 of Employment Taxes Voice (March 2017), I outlined some
OpRA – A review of the performance
The Optional Remuneration Arrangement (“OpRA”) rules took effect from 6 April 2017 amid HMRC concerns about the increasi...
Automatic enrolment
Now that the staging of automatic enrolment is complete the automatic enrolment duties apply to all employers and workpl...