EMPLOYMENT TAXES

Ineffective scheme relating to employee benefits

The IR35 Forum, in partnership with HMRC, has published the final report on a review of its new administrative approach to IR35, which began in April 2012.

The National Insurance Contributions Bill 2014/15 has now completed its passage through the House of Lords. Final amendments were made during its third reading, primarily relating to zero-rating secondary class 1 NICs for apprentices under the age of 25.

Mark Groom and Dominic Haslam (Deloitte) look at HMRC proposals on overarching employment contracts.

The government has published the National Insurance Contributions Bill as amended in the House of Lords on 6 January 2015.

A forthcoming review of RTI should herald a better future for PAYE, writes Steve Wade (KPMG)

HMRC has launched a new stakeholder group, the employment and payroll group (EPG), which held its inaugural meeting on 4 December.

Tax Journal's coverage of this year's Autumn Statement.

Practitioner views on the Autumn Statement:

• Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
• Simon McKie (McKie & Co) reviews the private client perspective;
• James Bullock (Pinsent Masons) considers enforcement and compliance issues;
• David Whiscombe (BKL Tax) assesses the impact on SMEs;
• John Whiting (OTS) gives the Office of Tax Simplification’s view; and
• John Hawksworth (PwC) provides an economic perspective.