Ideas and insights

Displaying 10 of 1725 results
US tax changes – an issue for UK pension schemes
Donald Fleming

30 May 2018

US tax changes causing some major US corporations to relocate some of their business operations to a lower corporate tax rate country could cause an issue for UK pension schemes. Find out how the changes will affect pension schemes and what to do to avoid unintended consequences.

Get ready for Industry 4.0
Mike Thornton

Industry 4.0 is not just about embracing new digital technologies. Firms also need the right processes, policies and people to drive change. Discover the critical actions you should take to embed digital change across your firm.

Opera (OpRA) is not just for music lovers, it is for employers as well
Mark Pentelow

25 May 2018

From 6 April 2017, the Optional Remuneration Arrangement (OpRA) rules apply when an employee or company director gives up the right to an amount of earnings in return for a benefit. When the rules apply, the value of the benefit for tax and Class 1A National Insurance Contributions (an employer’s cost) purposes is the greater of the cash earnings given up and the adjusted value of the benefit in kind.

HMRC showing renewed interest in the salaried members rules
Mark Waddilove

23 May 2018

Have you recently received a letter from HMRC in relation to the salaried member legislation? These letters have been sent to remind LLPs and their members that they must operate PAYE on the partners’ remuneration if they fall within the anti-avoidance legislation.

Update on termination payments - HMRC finally publishes guidance

18 May 2018

In March we reported changes to the tax and NIC treatment of termination payments, highlighting that HMRC had still not issued updating guidance. On 6 April 2018, the day which a number of the rule changes became effective, HMRC finally updated its guidance to take account of the new rules.

Is your short-term business visitors report due?

18 May 2018

It’s quite common for overseas directors of UK companies to visit the UK for short term business trips. However, the tax and NIC requirements that are triggered under PAYE by these visits are often overlooked.

Are tougher sanctions for NMW breaches and HMRC enforcement of holiday pay on the horizon?

18 May 2018

The Director of Labour Market Enforcement has released his strategy for tackling worker exploitation in the UK, which follows hot on the heels of the Taylor Review and the resulting consultations. Read more to find out about Sir David Metclafe's suggestions for enforcing NMW and holiday pay compliance.

GDPR – it’s the final countdown!

18 May 2018

With less than a week until GDPR is upon us, here are some key steps that HR needs to take now towards its GDPR compliance in relation to workforce data.

P60 deadline: 31 May 2018

18 May 2018

The P60 deadline is fast approaching on the 31 May. Read more for a reminder on who needs to receive a P60.

Why should recruitment companies consider equity incentives?
Neil Thomas

18 May 2018

With the recruitment industry forecast to achieve growth above GDP for the next three years*, recruitment companies are continually looking for ways to drive their businesses forward. As people businesses, the key to the success of any recruitment company is the hiring, retention and incentivisation of talent.