David Heaton corrects some misconceptions in the national media about new EU migrants not paying UK tax
Despite a recent discussion draft from the OECD, the difficulties of characterisation of termination payments paid to internationally mobile employees are likely to continue, James Hill explains.
HMRC’s original proposals for offshore employment intermediaries were shelved following consultation. Tracey Wright considers the impact of the department’s revised proposals.
Teresa Payne and Philip Fisher examine common misconceptions and clarify the income tax and NIC issues around non-executive directors.
David Harkness on HM Treasury/HMRC announcement on changes to the income tax rules on transfer pricing