Employment taxes

View Tax by content type:

Latest Tax News

Featured Tax content

Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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....
Read More >
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...
Read More >
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)...
Read More >
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...
Read More >
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...
Read More >
19th May

Most recent Employment taxes content

Q&As
What is the VAT status of a chiropractor who provides services to a clinic via a personal service company?A supply of services is defined in the Value...
Read More >
16th Aug
Q&As
Could a personal service company structure be regarded as a sham, such that the individual is, for the purposes of employment law rights, an employee...
Read More >
16th Aug
Q&As
In a settlement agreement, if an employee elects to divert a £20,000 payment in lieu of notice payment into a pension scheme, how does this affect the...
Read More >
16th Aug
Q&As
What are the reporting requirements under the loan charge provisions?The Finance Act 2018 introduced reporting requirements into the disguised...
Read More >
16th Aug
Q&As
What are the UK tax implications for a UK employer when it employs a non-UK resident employee who works entirely in another country?Generally, an...
Read More >
16th Aug
Q&As
Is an employee of a UK employer liable to UK National Insurance contributions if the employee works solely from abroad and is not liable to UK income...
Read More >
Produced in partnership with Denis Edwards of Normanton Chambers 16th Aug
Q&As
If an individual is an office-holder (such as a director or a company secretary) and is removed from office, could a termination payment for loss of...
Read More >
16th Aug
Q&As
If the 14-day deadline for making a valid restricted securities election under section 431 of the Income Tax (Earnings and Pensions) Act 2003 is...
Read More >
16th Aug
Q&As
When do the new rules on the taxation of termination payments apply?The changes to the taxation of termination payments are to be introduced into...
Read More >
16th Aug
Q&As
If (post-transaction) HMRC agrees a valuation for shares, and those shares are then sold on at a higher value, can HMRC go back on the agreed...
Read More >
16th Aug
Q&As
Which entity is obliged to settle a tax liability that arises under the disguised remuneration loan charge provisions?The disguised remuneration...
Read More >
16th Aug
Q&As
When does the UK tax earnings of non-UK resident employees who are employed by non-UK employers?As a general rule, an employee is subject to income...
Read More >
16th Aug
Q&As
Do regulated care homes fall into the category of ‘public authority’ for the purposes of the IR35 rules applicable to off-payroll working in the...
Read More >
16th Aug
Q&As
Can a Limited Liability Partnership be an intermediary for the purposes of the off-payroll IR35 regime?The off-payroll IR35 regime applies to...
Read More >
16th Aug
Q&As
When making a section 431 election under the Income Tax (Earnings and Pensions) Act 2003, is it necessary to obtain a professional valuation, or can...
Read More >
16th Aug
Practice notes
The structure of the statutory residence testThe UK’s first formal tax residency test for individuals known as the statutory residence test (SRT) took...
Read More >
Produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP 16th Aug
Practice notes
The statutory residence test—overseas workday reliefOverseas Workday Relief (OWR) is a relief from UK income tax for certain non-domiciled...
Read More >
Produced in partnership with Lisa Spearman of Mercer & Hole 16th Aug
Practice notes
How employment income is taxed—concept of general earningsThe UK has a comprehensive code for the taxation of employment income. This Practice Note...
Read More >
15th Aug
Practice notes
Convertible securities—definitionConvertible securities are: • employment-related securities (see: What is an employment-related security?)•with the...
Read More >
15th Aug

Popular documents