EMPLOYMENT TAXES

The Social Security (Contributions) (Amendment No. 3) Regulations, SI 2016/647, correct an error in the new legislation restricting the NICs disregard for travel and subsistence for those working through an employment intermediary. The regulations will have effect from 6 July 2016.

HMRC has published updated guidance to replace sections ESM2034-ESM2069 of the Employment Status Manual, covering the tests for determining whether workers provided through agencies are employed or self-employed. See www.bit.ly/1Sebyh1.

Thomas Dalby

Thomas Dalby (Gabelle) answers a query on a UK tech company that is being purchased by a US company which has offered to settle its unexercised EMI options in cash.

The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order, SI 2016/435, maintains the automatic enrolment earnings trigger at £10,000 for 2016/17 and increases the upper limit of the qualifying earnings band for contributions to maintain alignment with the NICs lower and upper

Cathya Djanogly

Employee share-scheme avoidance

Cathya Djanogly

Payment on transfer of employee

David Bowes

David Bowes (Bruce Sutherland & Co) answers a query on non-disclosure agreements on the sale of a company.

Mark Groom

Mark Groom (Deloitte) summarises changes in employment taxes, looking at what’s to come and areas we’ll soon leave behind.

Nigel Doran

Nigel Doran (Macfarlanes) considers a recent case on the taxation of payments to employees for injury to feelings arising from discriminatory treatment culminating in the termination of their employment.

Nigel Doran

Nigel Doran (Macfarlanes) examines the recent decision in HMRC v Smith & Williamson Corporate Services on the taxation of payments in connection with the transfer of client connection to another business.

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