David Heaton of the Employer Consulting Group in the Leeds office of Baker Tilly Tax & Advisory Services LLP considers the changes needed to cope with retrospective NIC legislation
David Heaton of the Employer Consulting Group in the Leeds office of Baker Tilly Tax & Advisory Services LLP considers the changes needed to cope with retrospective NIC legislation
A 'Trivial Pursuit'-type question to start: how many sets of regulations does HMRC need to implement a retrospective anti-avoidance rule? You might be surprised at the answer. When you rewrite history it can be complicated. Thankfully there is simplified guidance at http://www.hmrc.gov.uk/employers/retrospective.htm.
History
The use of retrospective anti-avoidance changes in cases involving employment-related securities was announced on...
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David Heaton of the Employer Consulting Group in the Leeds office of Baker Tilly Tax & Advisory Services LLP considers the changes needed to cope with retrospective NIC legislation
David Heaton of the Employer Consulting Group in the Leeds office of Baker Tilly Tax & Advisory Services LLP considers the changes needed to cope with retrospective NIC legislation
A 'Trivial Pursuit'-type question to start: how many sets of regulations does HMRC need to implement a retrospective anti-avoidance rule? You might be surprised at the answer. When you rewrite history it can be complicated. Thankfully there is simplified guidance at http://www.hmrc.gov.uk/employers/retrospective.htm.
History
The use of retrospective anti-avoidance changes in cases involving employment-related securities was announced on...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
