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Will the Taylor review be an opportunity missed?

31 May 2017

With the publication of the review into employment practices in the modern economy by Matthew Taylor expected in a matter of weeks, there has been significant comment that the issue of taxation and National Insurance must also be considered.

Are you compliant with your short term business visitors from overseas?

18 May 2017

It is common for overseas employees of international businesses with UK operations to visit the UK for short term business trips.

The tides are changing for taxation of ‘workers’

16 May 2017

Employment status is a hot topic, and many are eagerly awaiting the publication of the Taylor review that is looking into this, but could a recent Work and Pensions Committee report highlight the direction of travel?

Making sure employees are paying the right amount of tax

09 May 2017

HMRC has recently published a newsletter to employers which outlines the common areas for which business expense claims can be made by employees where the employer’s expense policy does not cater for reimbursing the cost. Many employees are often unaware that they could make a claim for certain expenses and it looks like HMRC are using employers to spread the word.

Tax relief for employee expenses

18 April 2017

As announced in the Spring Budget, on 20 March HM Treasury published a ‘call for evidence’ on the taxation of employees’ expenses. This begs the question: Is HMRC going to move forward with reforms of tax relief for employee expenses to reflect modern work practices?

Salary sacrifice changes leave employers insufficient time to act

29 March 2017

Last week HMRC issued the final legislation in relation to the changes for salary sacrifice which come into effect in less than a week. These are some of the biggest and most fundamental changes to the taxation of benefits in kind in recent times and employers were given just over two weeks to prepare. If that wasn’t bad enough, the accompanying guidance is only in draft form and can’t be relied upon.

The Apprenticeship Levy
David Williams-Richardson

27 March 2017

In 2015 the government introduced its plans to expand the National Apprenticeship Service through the introduction of the apprenticeship levy (levy). Although we expect the system will continue to evolve after its introduction in April 2017, the government has released further detail as to how it will work.

Short-term reprieve for self-employed, but how long will this last?

22 March 2017

The self-employed may have breathed a sigh of relief with the Chancellor’s U-turn on national insurance contributions (NIC), but there may still be a sting in the tail to come.

Six tips to avoid pitfalls of termination payments
David Williams-Richardson

16 March 2017

Lump sum termination payments are regularly encountered by employers, and the income tax and national insurance contributions (NICs) treatment applied, including the operation of PAYE where appropriate, is likely to be scrutinised by HMRC during a check of an employer’s records.

Employers should be aware of the pitfalls of NLW and NMW

14 March 2017

Increase in the National Living Wage announced in the Budget followed the publication of employers named and shamed for failing to pay their staff the minimum wage.

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