EMPLOYMENT TAXES

Dominic Stuttaford

Susie Brain

Dominic Stuttaford and Susie Brain (Norton Rose Fulbright) examine the Court of Appeal decision.

Philip Gilliland

Stephen Pevsner

Non-UK resident clients with no UK permanent establishment that engage UK-based workers through intermediaries to carry out work for them should not be subject to the new rules, write Philip Gilliland and Stephen Pevsner (Proskauer).

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.

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