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EMPLOYMENT TAXES


Directors’ duties and EBT schemes premium
Card image Dominic Stuttaford
Card image Matthew Findley
The after-effects of the Rangers decision are being felt beyond the tax tribunals. Dominic Stuttaford and Matthew Findley (Norton Rose Fulbright) review lessons from two recent cases on directors' duties for unpaid PAYE and NICs relating to unsuccessful EBT schemes.
26 November 2019
Comment: Why the loan charge is unfair
Card image Keith Gordon
The loan charge has driven a coach and horses through the statutory safeguards, writes barrister Keith Gordon (Temple Tax Chambers). 
23 September 2019
Loan charge review: what now?

Despite the review being an important event, it appears to be very much business as usual at HMRC.

12 September 2019
Paying employees in bitcoin

A crypto tax headache? 

9 September 2019
Reader feedback: image rights payments
An inside perspective on the Hull City AFC (Tigers) Ltd case.
18 July 2019
HMRC’s defeat in Albatel: the IR35 puzzle premium
Card image Rob Woodward
Card image Dawn Register
Dawn Register and Rob Woodward (BDO) consider recent decisions on the approach to assessing IR35.
25 April 2019
How to handle employee ownership trusts
Card image Karen Cooper
Card image Jeremy Cavendish
Karen Cooper and Jeremy Cavendish (Cooper Cavendish) provide a practical guide to this popular alternative business structure.
23 January 2019
HMRC guidance on cryptoassets for individuals starpremium
Card image Robert Langston
Robert Langston (Saffery Champness) outlines the key points, highlights the areas that are not covered, and considers some of the practical problems.
 
17 January 2019
Off-payroll working: lessons from the BBC’s experience premium
Card image Chris Thomas
Card image Catherine Robins
Catherine Robins and Chris Thomas (Pinsent Masons) consider the compliance issues with the introduction of the new rules.
 
11 January 2019
Tax on termination payments: the new law in practice
Card image Sam Whitaker
Sam Whitaker (Shearman & Sterling) provides guidance on areas of uncertainty since the new regime was introduced in April.
 
7 November 2018
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