Employment taxes

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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

Q&As
Does the post-employment notice pay (PENP) regime apply where an employee is summarily dismissed (say for gross misconduct) but is subsequently paid a...
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17th Sep
Precedents
Status determination disagreement process—off-payroll rules (IR35)[To be set out on client’s headed notepaper or with client’s logo]Status...
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17th Sep
Precedents
Settlement agreement (employment)—indicative tax treatment and post-employment notice pay (PENP) calculation UPDATE: From 6 April 2021, an alternative...
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17th Sep
Precedents
Settlement agreement (employment) (short form)This Agreement is made on [insert date]Parties1[Insert Employer’s name] whose registered office is at...
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17th Sep
Precedents
Settlement agreement (employment)This Agreement is made on [insert date or leave date blank] Parties1[Insert Employer’s name] whose registered office...
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17th Sep
Precedents
Client size confirmation—off-payroll rules (IR35)[To be set out on client’s headed notepaper or with client’s logo]Off-payroll working (IR35):...
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17th Sep
Precedents
Status determination statement—off-payroll rules (IR35)[To be set out on client’s headed notepaper or with client’s logo]Status determination...
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17th Sep
Practice notes
Member and employer pension contributions—tax reliefFORTHCOMING DEVELOPMENT: As promised in the Spring Budget 2020 (held on 11 March 2020), on 21 July...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 17th Sep
Practice notes
Tax treatment of pensions—an introductionBroadly speaking, tax applies to UK registered pension schemes in three different areas:•tax treatment of...
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Produced in partnership with Christopher Stiles of Gowling WLG 17th Sep
Practice notes
Pensions tax regime—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 17th Sep
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 17th Sep
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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17th Sep
Practice notes
Termination payments taxed as earningsDepending on the circumstances, a payment made or other benefit provided in connection with the termination of...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 17th Sep
Practice notes
Taxation of redundancy paymentsRedundancy is one of five ways in which an employment contract may be terminated unilaterally by an employer where such...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 17th Sep
Practice notes
Taxation of payments for restrictive covenants or undertakingsRestrictive covenants or undertakingsThese are undertakings given by employees during...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 17th Sep
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 17th Sep
Practice notes
Onshore employment intermediaries—income tax provisionsThis Practice Note explains the income tax provisions that apply to onshore employment...
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Produced in partnership with Patrick Ford of Squire Patton Boggs 17th Sep
Practice notes
Managed service companies and the anti-avoidance legislationWhat are managed service companies?Many individual workers supply their services to...
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17th Sep

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