EMPLOYMENT TAXES

The revised CEST tool is more comprehensive than before, but it does not provide a definitive answer in every case.

Review of the April 2020 changes to off-payroll working will need to move speedily, says CIOT

David Smith and Richard Johnson (DLA Piper) explain the detail of the changes set out in the draft legislation and the responses to the policy paper and consultation document.

Proper financial management for you, unacceptable tax avoidance for me?

A recent tribunal decision on the taxation of a retention payment is a retrograde step, writes Nigel Doran (Macfarlanes).

Ian Goodwin (Mazars) discusses recent developments and the compliance issues facing employers.

Kevin Offer (Hardwick and Morris) examines the tribunal decision in Hull City AFC (Tigers) Ltd v HMRC that provides the first judicial guidance since the Sports Club case on how to approach the question of whether a payment for image rights constitutes earnings.

While to some the arrival of the loan charge legislation feels like the beginning of the end of this saga, the reality may be that this is more like the end of the beginning, as Lisa Vanderheide and Sarah Stenton (Stewarts) explain.