PAYE

Sam Whitaker (Shearman & Sterling) provides guidance on areas of uncertainty since the new regime was introduced in April.

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide your monthly update.

The OTS has published a paper suggesting that some form of PAYE mechanism might be applied to self-employed workers using online platforms to source work. How realistic a possibility is this, given that we have heard only recently that HMRC has halted progress on its ‘dynamic coding’ project to get PAYE right for employees?

Andrew Goldstone

Nicola Simmons

Andrew Goldstone and Nicola Simmons (Mishcon de Reya) review recent developments in the private client world.

Graham Muir

Dilpa Raval

Dilpa Raval and Graham Muir (CMS) explore some of the potential issues that practitioners and companies might encounter when establishing and operating an EMI option plan.

An expert guide by Tolley Guidance.

Karen McGrory

Karen McGrory (BDO) answers a query on the tax issues facing large multinationals when its employees travel internationally within the group.

Paul Howard

Paul Howard (Gabelle) provides this month’s update examining the most significant recent tax developments affecting SMEs.

Andrew Goldstone

Jeffrey Lee

Andrew Goldstone and Jeffrey Lee (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in McQuillan, X-Wind Power, Mabbutt and Shah.

Mark Groom

Karen Toora

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.

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