EMPLOYMENT TAXES

Colin Ben-Nathan and Dorothée Giret (KPMG) consider key recommendations and their implications from an employment law and tax perspective.

Matthew Taylor has presented his report on a review of the balance between employment, self-employment, new flexible forms of ‘atypical’ work and employment rights in the modern workplace.

Matthew Emms

Matthew Emms (BDO) considers the benefits of selling your company to an EOT and highlights some of the practical points to consider.

Heather Self

Heather Self (Pinsent Masons) examines a recent decision that sets out some important principles about the approach to the interpretation of tax treaties.

Cathya Djanogly

Supreme Court rules that payments into an employees' remuneration trust were earnings for income tax and NICs purposes.

Colin Ben-Nathan

Colin Ben-Nathan (KPMG) suggests that it is now time for an open and considered debate about employer’s NIC.

Jolyon Maugham

Jolyon Maugham QC (The Good Law Project) explains why he has issued proceedings in the High Court against Uber to ensure that it pays VAT on supplying transportation services.

Cathya Djanogly

Reasonable excuse established

Helen Miller

Helen Miller (Institute for Fiscal Studies) considers how we should tax different ways of working in an increasingly diverse labour market.

This report, by the Lexis®PSL Tax, Private Client and Pensions teams, highlights the key provisions in the 2017 Finance Bill, published on 20 March, that have not been previously published in draft, or which have been published with significant amendments since the last draft.

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