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
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.