EMPLOYMENT TAXES

Chris Thomas

Ian Hyde

Ian Hyde and Chris Thomas (Pinsent Masons) explain why employment tax compliance is a significant risk area for the new corporate criminal offences of failing to prevent the facilitation of tax evasion.

Caroline Harwood

Susan Ball

HMRC wins its first IR35 case in several years. Caroline Harwood and Susan Ball (Crowe Clark Whitehill) examine lessons from the decision.

John Brinsmead-Stockham

John Brinsmead-Stockham (11 New Square) explains why the forthcoming Court of Appeal judgment in Adecco matters.

David Whiscombe

‘One is tempted to say “taxpayers lose hopeless cases” and leave it at that,’ writes David Whiscombe (BKL) in his review of the decision in Christianuyi.

Graham Muir

Dilpa Raval

Dilpa Raval and Graham Muir (CMS) explore some of the potential issues that practitioners and companies might encounter when establishing and operating an EMI option plan.

Heather Self

Heather Self (Blick Rothenberg) assesses the impact of the recent Court of Appeal judgment in Lomas on whether interest is ‘short’ or ‘yearly’.

Nigel Doran

Nigel Doran (Macfarlanes) revisits the case of HMRC v Tottenham Hotspur and recent case law concerning this frequently contentious distinction.

Ashley Greenbank

Ashley Greenbank (Macfarlanes) picks out some highlights in a year of political and economic turmoil.

Annette Morley

Having talented, motivated employees encourages corporate success. Annette Morley (Annette Morley Advising) shows how an EMI scheme could help achieve that winning team.

Karen Cooper

Karen Cooper (Cooper Cavendish) examines the impact of the recent Supreme Court decision on employee benefit trusts, and speculates on HMRC’s approach to similar structures.

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