Employment Tax Guidance
IntroductionCompany cars are one of the most common taxable benefits. In addition, they have quite a number of complex rules and...
IntroductionEmployers may provide living accommodation to their employees by way of their employment. There is specific tax...
Termination payments are payments made to an individual relating to the loss of their job. They can take the form of cash or...
The Government has treated public sector bodies which engage workers via an intermediary as responsible for assessing employment status and,...
For a detailed analysis of the changes announced at Spring Budget 2020 in respect of SSP, see the Measures announced at Spring Budget 2020 to support...
The Government released on 20 December 2019 a copy of the loan charge independent review report, containing some considerable changes to the loan...
IntroductionThere is no limit on the amount that can be invested in a registered pension scheme by a member or their employer, but there is a limit on...
IntroductionFor a detailed analysis of the changes announced at Spring Budget 2020 in respect of homeworking, see the Measures announced at Spring...
The annual allowance in relation to registered pension schemes is the maximum amount:by which a member’s benefits can increase in a pension...
IntroductionA lifetime limit on the total amount of pension value that could benefit from tax relief was introduced with effect from 6 April...
The tax rules around enterprise management incentive (EMI) schemes are extremely generous and were introduced to enable small higher risk trading...
The legislation, primarily in ITEPA 2003, Sch 7, gives employers a strong clue as to the intended benefits of enterprise management incentives (EMI)...
Introduction The employment allowance is available to most employers reducing their liability to secondary Class 1 national insurance contributions...
The Government has treated public sector bodies which engage workers via an intermediary as responsible for assessing employment status and, consequently, for PAYE to be...
For a detailed analysis of the changes announced at Spring Budget 2020 in respect of SSP, see the Measures announced at Spring Budget 2020 to support employers and...
The Government released on 20 December 2019 a copy of the loan charge independent review report, containing some considerable changes to the loan charge.The review, led...
IntroductionThere is no limit on the amount that can be invested in a registered pension scheme by a member or their employer, but there is a limit on the amount that is...
IntroductionFor a detailed analysis of the changes announced at Spring Budget 2020 in respect of homeworking, see the Measures announced at Spring Budget 2020 to support...
The annual allowance in relation to registered pension schemes is the maximum amount:by which a member’s benefits can increase in a pension input period (PIP) (in...
IntroductionA lifetime limit on the total amount of pension value that could benefit from tax relief was introduced with effect from 6 April 2006. Tax...
The tax rules around enterprise management incentive (EMI) schemes are extremely generous and were introduced to enable small higher risk trading companies to recruit or...
The legislation, primarily in ITEPA 2003, Sch 7, gives employers a strong clue as to the intended benefits of enterprise management incentives (EMI) schemes. It suggests...
Introduction The employment allowance is available to most employers reducing their liability to secondary Class 1 national insurance contributions NIC It is a flat rate...
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