EMPLOYMENT TAXES

Jolyon Maugham QC and Georgia Hicks (Devereux Chambers) examine a tribunal ruling on employment status issues which are central to the so-called

‘gig economy’.

Jill Bromwich

Kevin Carletti

Kevin Carletti and Jill Bromwich (KPMG) review the VAT implications of utilising the services of temporary workers.

The latest HMRC statistics relating to flexible pension withdrawals under the 2015 reforms give an interesting indication of how pensions have been affected by policy changes.

Chris Thomas

Ian Hyde

Ian Hyde and Chris Thomas (Pinsent Masons) examine the options currently under consultation for improving levels of compliance with the IR35 in the private sector and how these will affect businesses and their contractors.

Nigel Doran

Rhiannon Kinghall Were

Rhiannon Kinghall Were and Nigel Doran (Macfarlanes) review the consultation proposals which are intended to reduce administrative burdens.

Nick Aitchison

Nick Aitchison (Deloitte) answers a query concerning the tax treatment of a termination package being made to an employee.

Liz Wilson

It is difficult to discern any guiding principles on the application of the IR35 rules from these two latest cases, writes Liz Wilson (Squire Patton Boggs).

Andrew Goldstone

Nicola Simmons

Andrew Goldstone and Nicola Simmons (Mishcon de Reya) review recent developments in the private client world.

David Pett

Determining whether shares are held as employment-related securities is not always straightforward. David Pett (Temple Tax Chambers) takes a closer look.