Philip Fisher considers the new consultations on employee benefits and expenses
Steve Ashworth advises on how to avoid P11D problems
Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.
Stephen Smith sets out the practical lessons from the Paul Daniel case concerning a taxpayer who realised a substantial capital gain whilst purporting to be working full-time abroad
Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions
The NIC status of payments by an employer to a third party, such as a pension fund or insurance company, for an employee’s benefit has been litigated for over a decade and produced widely divergent judicial opinions. With the Supreme Court judgment in HMRC v Forde and McHugh Ltd, we now at last have clarity, say Dan Pipe and Nigel Doran
Following the revelation that 1970s pop group ABBA ‘wore outrageous outfits to avoid tax’, David Heaton takes a look at the expense deduction rules for employee uniforms
By Peter Vaines
What’s ahead this month, with views from experts on forthcoming developments: David Harkness considers the FATCA delay; Robert Fidgen examines beneficial ownership issues; Dan Pipe takes a look at the three consultations relevant to employment tax; David Whiscombe notes that the consultation on NIC for self-employed entertainers closes this month; and Daniel Lyons summarises the key points around the VAT treatment of manufacturer-funded refunds
PAYE and NIC can give rise to significant issues, warn Amanda Flint and Julia Ascott