Market leading insight for tax experts
View online issue

EMPLOYMENT TAXES


The practical issues outstanding following Rangers premium
Card image 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.
 
2 August 2017
Examining the Taylor Review: good work?
Card image Dorothée Giret
Card image Colin Ben-Nathan
Colin Ben-Nathan and Dorothée Giret (KPMG) consider key recommendations and their implications from an employment law and tax perspective.
 
20 July 2017
Taylor review: more consistent taxation across employment forms

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.

12 July 2017
Why you should now consider selling your business to an employee ownership trust premium
Card image Matthew Emms
Matthew Emms (BDO) considers the benefits of selling your company to an EOT and highlights some of the practical points to consider.
 
6 July 2017
Fowler: a deep dive into tax treaties premium
Card image 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.
 
6 July 2017
RFC 2012 Plc (formerly The Rangers Football Club Plc) v Advocate General for Scotland
Card image Cathya Djanogly

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

5 July 2017
Time for a different approach on employer’s NIC? premium
Card image Colin Ben-Nathan
Colin Ben-Nathan (KPMG) suggests that it is now time for an open and considered debate about employer’s NIC.
 
29 June 2017
Why I’m challenging Uber
Card image 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.
 
31 May 2017
C M McDonald v HMRC premium
Card image Cathya Djanogly

Reasonable excuse established

25 April 2017
Tax in a changing world of work
Card image Helen Miller
Helen Miller (Institute for Fiscal Studies) considers how we should tax  different ways of working in an increasingly diverse labour market.
20 April 2017
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
IN BRIEFRSS Read all
When is 20% not 20%?
19 March 2025
MOST READ Read all
Copyright © 2025 LexisNexis
Top