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EMPLOYMENT TAXES


Casual driver and PAYE

Jonathan Fletcher Rogers (Abbiss Cadres) answers a query on the taxation of share incentives for international employees

Ascertaining holiday pay

Linda Pullan (LexisNexis) looks at where we’re at with RTI implementation

Steve Wade (KPMG) asks whether the RTI project is meeting the aims of the original consultation and suggests further improvements to the PAYE system

The £3,000 coding-out limit that can be collected through PAYE tax codes is to be increased for those with annual earnings of £30,000 or more.

HMRC has accepted the IR35 Forum’s recommendation to withdraw business entity tests (BETs), after the tests were found not to be helping customers due to limited use and not fulfilling their intended purpose. They will be withdrawn from 6 April 2015.

The proposed government amendments to the NICs (No 2) Bill have been published. The government has tabled nine amendments for the Public Bill Committee on 21 October 2014.

Company car made available under a maintenance package

Business Secretary Vince Cable has launched a wide-ranging employment review to help clarify and potentially strengthen the employment status of up to a million British workers.

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