EMPLOYMENT TAXES

Nigel Doran

Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.

Mark Groom

A recent Upper Tribunal decision provides three guiding principles on mutuality of obligation, writes Mark Groom (Deloitte).

Peter Vaines

Waiving remuneration that is due will have adverse tax consequences, unless HMRC can be persuaded to come to the rescue.

Andrew Goodman Erika Jupe Veronica McMahon

Experts at Osborne Clarke consider the tax implications.

Karen Cooper

Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.

David Whiscombe

One minor change has been announced.

Nigel Doran

Nigel Doran (Macfarlanes) examines the latest in a line of cases in which employer company and employee have tried to dress up earnings as a form of non-taxable payment.

David Pett

The government has accepted many of the recommendations of Sir Amyas Morse’s independent report on the loan charge. David Pett (Temple Tax Chambers) examines the detail.

Rhys Thomas

Rhys Thomas (WTT Consulting) welcomes restrictions to the loan charge, but argues that they don't go far enough and says a number of questions remain unaddressed.

Stephen Pevsner

In view of the forthcoming off-payroll working rules and the recent spate of IR35 cases, Stephen Pevsner (Proskauer Rose) examines what the case law tells us about the employment/self-employment test.

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