As a number of HMRC and HM Treasury employment tax consultations are ending, Mark Groom (Deloitte) reviews the main points to emerge from the proposals so far.
Mark Groom and Karen Toora (Deloitte) summarise the most significant employment tax changes to look out for, along with key dates for employers and employees in 2015/16.
Mark Groom and Dominic Haslam (Deloitte) look at HMRC proposals on overarching employment contracts.
The Upper Tribunal decision in the Julian Martin case paves the way for a fairer tax treatment of remuneration clawbacks, writes Mark Groom, partner, Deloitte
Darren Oswick (Simmons & Simmons) summarises the proposals in the relevant condocs and considers some of their ramifications
Is it time to replace the £30k tax exemption, as the OTS suggests, asks Peter Doyle, senior partner, Doyle Clayton
Thomas Dalby (Gabelle) answers a query on a client that acquired, and now wishes to dispose of, a company with a UK-resident EBT holding a number of shares
George Bull asks what’s going on with the proposed (and subsequently swiftly scuppered) PAYE/NIC merger