EMPLOYMENT TAXES

Director can remain an employee after his resignation

The Upper Tribunal decision in the Julian Martin case paves the way for a fairer tax treatment of remuneration clawbacks, writes Mark Groom, partner, Deloitte

The Social Security Advisory Committee (SSAC) has expressed its concerns that the current structure of the NIC regime for the self-employed provides incentives for employers to encourage ‘false self-employment’ among their workers, and has called...

NIC records

Payment on termination of healthcare scheme

Bonus repayments and negative earnings

Darren Oswick (Simmons & Simmons) summarises the proposals in the relevant condocs and considers some of their ramifications

Keith Gregory (NGM Tax Law) answers a query on how an EBT trustee wishing to provide loan finance in connection with a joint venture development company can avoid triggering a charge under the disguised remuneration rules

Following last week’s announcement that HMRC is to delay the introduction of RTI penalties for small employers, the Finance Act 2009, Schedule 55 (Penalties for failure to make returns) (Appointed Days and Consequential Provision) Order, SI 2014/2395, has now been published.

Determinations and deliberate failure by the taxpayer