Jackie Wheaton answers a query on the tax treatment of legal costs of an out of court settlement.
Charles Goddard answers a query on fees paid to non-executive directors
Jolyon Maugham reflects on the new rules for onshore employment intermediaries intended to tackle false self-employment
Marilyn McKeever asks whether new draft provisions spell the end for dual employment contracts for non-doms
HMRC has assured employers that it will not pursue payment of amounts incorrectly shown on their business tax dashboard as owing to HMRC. Some PAYE payments made between 21 November 2013 and 16 January 2014 were not showing correctly.
Helen Lethaby reviews recent developments affecting the City, including draft Finance Bill provisions and recent decisions in Boyle, Eclipse and Versteegh
David Whiscombe examines Boyle, a First-tier Tribunal decision on a contractor loan scheme of the kind currently being challenged by HMRC
The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) (Amendment) Regulations, SI 2013/3165, amend SI 2001/769 and provide that class 2 NIC collected through a PAYE tax code are to be treated, for the purpose of calculating entitlement to state benefits, a
The draft Finance Bill 2014 contains more than 100 pages on employee share schemes. David Cohen looks at some of the key clauses and proposals.
The final Commons stages of the National Insurance Contributions (NIC) Bill took place on 10 December 2013. The government has tabled some amendments to implement announcements made in the Autumn Statement 2013, including: