Navigate the complex landscape of tax obligations related to employment with our expert insights. Ideal for legal professionals advising both employers and employees, our guidance covers compliance, PAYE, National Insurance contributions, benefits in kind, and fringe benefits. Stay informed and ensure your clients meet their legal requirements efficiently.
The following Tax news provides comprehensive and up to date legal information on Court of Appeal—facilitators of VAT fraud can be deregistered even if they make legitimate taxable supplies (Impact Contracting Solutions Limited v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT decides that an income tax charge arose on the novation of a director’s loan account (Powell v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT imposes maximum £1m DOTAS penalty for failure to notify (HMRC v Industria Umbrella)
The following Private Client news provides comprehensive and up to date legal information on Ex-solicitor hit with first individual tax avoidance stop notice
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...
VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.This Practice Note contains references to EU...
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
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...
HMRC's powers of PAYE tax recovery from an employeeIn most circumstances, the pay as you earn (PAYE) rules require an employer to deduct tax and employee National Insurance contributions (NICs) from payments to employees, and those amounts may not be recovered directly from the employee. This
Notional payments not made good—the section 222 chargeThe income tax charges associated with employment-related securities and securities options typically arise upon acquisition of securities, or because an amount of employment income is deemed to arise upon a subsequent chargeable event, rather
Convertible securities—tax treatmentThis Practice Note explains the income tax treatment of convertible securities. The definition of convertible securities is set out in Practice Note: Convertible securities—definition.The basic effect of the rules applying to convertible securities (or an interest
Tax analysis: In Atholl House Productions Ltd v HMRC, the First-tier Tax Tribunal (FTT) upheld the taxpayer’s appeal, holding that the intermediaries legislation (or IR35) did not apply to arrangements entered into between the taxpayer and the BBC in relation to the provision by the taxpayer of the
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