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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
Termination payments qualifying for £30,000 exemptionThe first question in respect of any termination payment or benefit is whether it is taxable on...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 17th Sep
Practice notes
Taxation of payments in lieu of notice or PILONs—pre-6 April 2018 [Archived]ARCHIVED: This Archived Practice Note outlines the pre-6 April 2018 tax...
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Produced in partnership with Lesley Fidler and David Heaton of Baker Tilly for Tolley’s Tax Digest and Sam Whitaker of Shearman & Sterling LLP 17th Sep
Practice notes
Termination payments and taxThe taxation of termination payments underwent a substantial reform in 2018. Consequently, since 6 April 2018, the tax...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 17th Sep
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 17th Sep
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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17th Sep
Practice notes
IR35—history, developments and key difficultiesThe anti-avoidance legislation known as the 'intermediaries legislation' or, more commonly, 'IR35'...
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17th Sep
Practice notes
IR35—the general regime—practical considerations for personal service companiesThe general IR35 regime applies where an individual worker provides...
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17th Sep
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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17th Sep
Practice notes
Taxation of termination payments—settlement agreementsWhere an employee has potential claims against the employer under the Employment Rights Act 1996...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 17th Sep
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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17th Sep
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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17th Sep
Practice notes
Employment tax implications of a TUPE transferCoronavirus (COVID-19) and TUPE transfers: the Coronavirus Job Retention Scheme (CJRS), which provides...
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17th Sep
Practice notes
Offshore employment intermediaries—income tax provisions and key practical considerationsThis Practice Note explains the income tax provisions that...
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Produced in partnership with Patrick Ford of Squire Patton Boggs 17th Sep
Practice notes
Personal service companies—the key benefits and key tax considerationsCoronavirus (COVID-19): in light of the coronavirus crisis, the government has...
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17th Sep
Practice notes
Taxation of payments in lieu of notice (PILONs) and post-employment notice pay (PENP)The tax treatment of payments in lieu of notice (PILONs)...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 16th Sep
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 8th Sep
Practice notes
Establishing employment status—from a tax and NICs perspectiveCoronavirus (COVID-19): in light of the coronavirus crisis, the government announced...
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Produced in partnership with Anne Redston 8th Sep
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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6th Sep
Practice notes
Late payment penalties—PAYE, NICs and construction industry schemeThis Practice Note is about the penalty regime in the Finance Act 2009 (FA 2009) for...
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Produced in partnership with Philip Rutherford 6th Sep
Practice notes
Disguised remuneration—structure of the regime and its implications in practiceIntroductionHMRC has, for many years, sought to ensure that the rewards...
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Produced in partnership with Karen Cooper of Cooper Cavendish 6th Sep

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