Employment taxes

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Practice notes
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
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19th May
Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
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19th May
Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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19th May
Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May

Most recent Employment taxes content

Practice notes
Onshore employment intermediaries—key practical considerationsThe onshore employment intermediaries legislation broadly applies when an onshore...
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Produced in partnership with Patrick Ford of Squire Patton Boggs 28th Jul
Practice notes
Disguised remuneration and pensionsWhat is disguised remuneration?HMRC has, for many years, sought to ensure that the rewards gained from employment...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 21st Jul
Practice notes
Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...
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Produced in partnership with Laura Gould 20th Jul
Practice notes
Bonus schemesBonuses can be a very effective tool to motivate and retain employees while allowing businesses to control wage costs. In certain sectors...
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19th Jul
Practice notes
Employment status tests—from a tax and NICs perspectiveCoronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary...
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Produced in partnership with Anne Redston 8th Jul
Practice notes
Employment status—why it mattersCoronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to support...
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Produced in partnership with Anne Redston 7th Jul
Practice notes
IR35—off-payroll workers—practical considerations for the fee-payerThe off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public...
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6th Jul
Practice notes
IR35—off-payroll workers—practical considerations for the end clientThe off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public...
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6th Jul
Practice notes
IR35—the general regimeThis Practice Note explains the general IR35 regime which applies where an individual worker provides services to an end client...
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6th Jul
Practice notes
IR35—off-payroll workersCoronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to support the...
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Produced in partnership with David Smith of DLA Piper 6th Jul
Q&As
What is the amount of penalty for late payment of a scheme sanction charge assessment, with statutory authorities?Under section 239 of the Finance Act...
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2nd Jul
Practice notes
Using Scheme Pays to pay the annual allowance chargeTHIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESScheme Pays, introduced by...
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Produced in partnership with Herbert Smith Freehills and Naveed Soomro of Squire Patton Boggs 2nd Jul
Practice notes
Employee benefit trusts—on-shore and offshore trusts and tax implicationsTrustees are generally treated as UK resident if all the trustees are...
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Produced in partnership with Jeremy Glover (Share Schemes) 1st Jul
Practice notes
Employee benefit trusts—UK taxation issuesEmployee benefit trusts (EBTs) are commonly used to support employees' share schemes and to provide other...
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Produced in partnership with Karen Cooper of Cooper Cavendish 1st Jul
Practice notes
Private company transactions—share incentive considerationsSignificance of the target company's share incentive arrangements in the event of a...
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30th Jun
Practice notes
Why do companies use share schemes?Why not just reward staff with cash? It is often a simpler, less burdensome way to reward and incentivise...
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30th Jun
Practice notes
Writing off loans to directors or employeesCompanies sometimes provide loans to directors or employees as part of the reward package or on specific...
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30th Jun
Practice notes
Tax issues on the provision of loans to employees or directorsCompanies sometimes provide directors or employees with low interest (or interest-free)...
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30th Jun
Practice notes
Employment-related loans—definedSpecific rules in the benefits code in ITEPA 2003, Part 3 apply to 'employment-related loans' and, in certain...
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30th Jun
Practice notes
UK employment tax issues for cross-border employmentGiven the ever increasing global mobility of employees, employers could be regularly required to...
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Produced in partnership with Darren Oswick of Simmons & Simmons 30th Jun

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