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.
18 May 2017
It is common for overseas employees of international businesses with UK operations to visit the UK for short term business trips.
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?
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.
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?
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.
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.
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.
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.
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.