Employment tax

Tax | Income tax for internationally mobile employees - special arrangements - part 2

Martin Jackson, employment tax writer at Croner-i, gives an overview of the special tax arrangements that employers may enter into with HMRC, to help reduce compliance issues when dealing with internationally mobile employees

22 Sep 2021

Tax

Tax | Tax take increases £84.7bn as pandemic recedes

Between April and August 2021 HMRC collected £280.4bn worth of tax which is £84.7bn more than this period last year as the economy began to recover post pandemic

21 Sep 2021

Tax | Professional referees lose £584k in IR35 case

The court has ruled in favour of HMRC finding that the lower courts had ‘erred’ in their judgment allowing HMRC to pursue £584,000 in back taxes in the PGMOL IR35 case

20 Sep 2021

Tax | Apprenticeship levy transfer scheme launched

The government has launched a service to help businesses create more apprenticeship opportunities by creating a funding pot for the levy

14 Sep 2021

Tax

Business tax

Employment tax

Tax | Furloughed staff at lowest number since start of pandemic

The number of people on furlough has fallen to the lowest level since the start of the pandemic as the UK economy continues to recover and businesses reopen

10 Sep 2021

Tax | HMRC set to take action on £7bn furlough fraud

Mid-sized businesses should prepare for a flood of letters from HMRC as furlough draws to a close and the government looks to recoup a suspected £7bn of fraudulent Coronavirus Job Retention Scheme (CJRS) claims

9 Sep 2021

Tax | Social care levy raises tax bill for business

Accountants are warning that the increase in National Insurance contributions for businesses could discourage the creation of new jobs and potentially put some at risk, while the individual tax burden is at its highest for decades

8 Sep 2021

Tax

Employment tax

Tax planning

Tax | 1.25% tax hike to cover social care costs

The launch of a social care levy from 2022 will see all taxpayers facing a 1.25% tax charge under government plans, while dividend tax will also rise

7 Sep 2021

Tax | Over half of medium-sized businesses delay adopting IR35 rules

More than half of mid-sized businesses do not have a formal process in place to track off payroll workers for IR35 compliance, according to research released by BDO

6 Sep 2021

Tax

Employment tax

Tax compliance

Tax | End of furlough set for 30 September

HMRC has updated the guidance covering the Coronavirus Job Retention Scheme (CJRS) to include a section on what happens when the scheme ends

6 Sep 2021

Tax | HMRC secures rare 100% success rate in court cases

In the last three months HMRC has won 100% of its criminal cases which is up from an overall 88% success rate for 2019-20

6 Sep 2021

Tax | Being paid in cryptocurrency will not provide tax loophole

Being paid in cryptocurrency will not provide a tax saving or tax loophole in the UK confirms tax and advisory firm Blick Rothenberg

3 Sep 2021

Tax | Filing deadlines: September – December 2021

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from the deadline for corporation tax second quarterly instalment payment for very large companies and final claims for coronavirus job retention scheme

2 Sep 2021

Tax | HMRC opened 278 tax investigations in lockdown

HMRC launched 278 civil investigations into suspected tax evasion during the first 10 months of the Covid-19 pandemic says UHY Hacker Young

31 Aug 2021

Tax | Court rules that £2.2m car allowances subject to NIC

In a test case for the treatment of car allowances, the First Tier Tribunal has dismissed an appeal by Laing O’Rourke for National Insurance contributions (NIC) relief worth £2.2m

26 Aug 2021

Tax | HMRC extends PAYE online pilot scheme for agents

HMRC is inviting tax agents with fewer than 500 employer clients to join its agent online service (AOS) pilot which gives agents access to liability and payments data in clients’ PAYE for employers accounts

25 Aug 2021