Thomas Dalby (Gabelle) answers a query on managing the retirement of a senior employee who holds company shares, as well as assets in an EBT.
A forthcoming review of RTI should herald a better future for PAYE, writes Steve Wade (KPMG)
Linda Pullan (LexisNexis) looks at where we’re at with RTI implementation
Steve Wade (KPMG) asks whether the RTI project is meeting the aims of the original consultation and suggests further improvements to the PAYE system
Darren Oswick (Simmons & Simmons) summarises the proposals in the relevant condocs and considers some of their ramifications
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
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
Charles Goddard answers a query on fees paid to non-executive directors
Jolyon Maugham reflects on the new rules for onshore employment intermediaries intended to tackle false self-employment