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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
Disguised remuneration and the self-employedCoronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary...
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Produced in partnership with Karen Cooper of Cooper Cavendish 6th Sep
Practice notes
FATCA in the UK—pension schemesAt a very high level, certain provisions of the US Internal Revenue Code of 1986, as amended (the Code), commonly known...
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Produced in partnership with Linklaters 6th Sep
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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31st Aug
Practice notes
Fixed protection 2016 (FP 2016)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 22nd Aug
Q&As
While drafting an employment contract for a director who has ‘maxed out’ his pension, is a firm still under an obligation to enrol him?You will find...
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22nd Aug
Practice notes
Introduction to employee share ownership schemesThis Practice Note provides an introduction to:•why companies have employee ownership models•the main...
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18th Aug
Practice notes
The annual allowanceFORTHCOMING DEVELOPMENT: On 20 July 2021 the government introduced draft legislation for the Finance Bill 2021–22 which extends...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 17th Aug
Practice notes
Using Scheme Pays to pay the annual allowance chargeFORTHCOMING DEVELOPMENT: On 20 July 2021 the government introduced draft legislation for the...
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Produced in partnership with Herbert Smith Freehills and Naveed Soomro of Squire Patton Boggs 17th Aug
Q&As
Is relief from stamp duty land tax available to beneficiaries of a private pension scheme who buy a property from their own pension scheme?There is no...
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16th Aug
Practice notes
VAT and pension scheme costsTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note contains references to case law...
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Produced in partnership with Christopher Stiles of Gowling WLG 16th Aug
Q&As
Where an individual acquires shares in a company and is a director and an employee of the company how should the section 431 election be completed?To...
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16th Aug
Q&As
Can an individual who is a member of a UK registered pension scheme but who was not a UK tax resident for a year carry forward their unused annual...
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16th Aug
Q&As
Does HMRC need to be notified of a section 431 of the Income Tax (Earnings and Pensions) Act 2003 election?It is possible for an employee (or...
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16th Aug
Q&As
If an employee is required to waive their right to a PILON under the terms of a settlement agreement, would HMRC deem that an amount equivalent to the...
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16th Aug
Q&As
What are the key potential tax and legal implications of having a non-UK director on the board of directors of a UK company?Before introducing a...
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16th Aug
Q&As
If a shareholder reinvests the proceeds of a previous company sale in a new company, through their personal limited company, should they (or can they)...
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16th Aug
Q&As
When do the changes to the NICs treatment of payments in lieu of notice (PILONs) and termination payments in excess of £30,000 take effect?First, the...
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16th Aug
Q&As
What is the income tax liability on scholarship income when received by an employee?Scholarship income is one of many types of income which are exempt...
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16th Aug

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