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 Whiscombe looks forward to the Autumn Statement and ongoing work by the Office of Tax Simplification
A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Whiscombe explains why it is another busy month for those advising SMEs; David Harkness warns on annual payments, ‘an anachronism for commercial transactions’; and Daniel Lyons highlights the uncertainty over aggregates levy exemptions faced by businesses.
Following the First-tier Tribunal decision in HMRC’s favour in the double case of Tower Radio Ltd and Total Property Support Services Ltd, Philip Fisher explains why PAYE and NIC avoidance schemes have taken a further hit
Andrew Gotch reviews the Court of Appeal judgment in ITV Services concerning the entertainers’ NIC regulations
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
Andrew Gotch on a refreshing solution to a growing problem
Alastair Kendrick answers a reader's question about a reported change by HMRC