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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
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 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
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
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
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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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
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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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
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 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
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent Employment taxes content

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 15th Aug
Practice notes
JSOPs—tax treatmentSummary of the tax treatment of the acquisition of an interest in a jointly owned shareAbsent the specific statutory rules relating...
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Produced in partnership with Stephen Woodhouse of Pett Franklin and William Franklin of Pett Franklin 15th Aug
Practice notes
Employee shareholder shares—shares for rights [Archived]Archived: The ability to offer tax-favoured employee shareholder shares or ESS (commonly used...
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Produced in partnership with Stephen Woodhouse of Pett Franklin and William Franklin of Pett Franklin 15th Aug
Q&As
Can an employee participate in a salary sacrifice arrangement which would result in their salary falling below the National Minimum Wage?A salary...
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15th Aug
Q&As
What is the difference between an optional remuneration arrangement and a salary sacrifice arrangement?From 6 April 2017, the Finance Act 2017...
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15th Aug
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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11th Aug
Q&As
Can an employee on variable pay participate in a salary sacrifice arrangement and how?In summary, a valid salary sacrifice arrangement (also sometimes...
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1st Aug
Q&As
When does the extension of the IR35 rules to public sector bodies as set out by the Finance Bill 2017 apply?Finance Bill 2017 (FB 2017) contains a...
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1st Aug
Q&As
How do the taxation of employee shareholder shares and the entrepreneurs' relief interact?Firstly, the capital gains tax (CGT) relief is only in...
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31st Jul
Practice notes
EU withholding tax reclaims for UK-resident pension fundsThere is a common misconception that pension funds do not pay tax. In reality, for many...
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Produced in partnership with Katherine Worraker, Ian Ahkong and Annie Du of Deloitte LLP 31st Jul
Precedents
[11.9] Each Manager and any Permitted Transferee (other than an associated person as defined in section 421C of the Income Tax...
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26th Sep
Precedents
[11.9] Each Founder and any Permitted Transferee (other than an associated person as defined in section 421C of the Income Tax...
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26th Sep

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