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.
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
Lakshmi Narain looks at this month's main tax issues, including a change to the use of partnerships
Alastair Kendrick answers a reader's question about a reported change by HMRC
Philip Fisher warns of potential challenges from HMRC to long accepted tax planning techniques involving dividends, following the decision by PA Holdings to withdraw its appeal to the Court of Appeal judgment.