The twice-delayed changes to national insurance contributions (NICs) on termination payments are finally scheduled to come into effect in April. Martin Jackson ATT, head of employment taxes at Croner-i, explains
The government is consulting on plans to create up to 10 freeports across the UK, with tariff flexibility, customs facilitations and tax measures designed to encourage global trade and attract inward investment post-Brexit
The House of Lords Finance Bill Sub-Committee has launched an inquiry into government plans to introduce off-payroll working rules for the private sector, with concerns about whether the impact has been fully assessed
From April, changes to the employment allowance will become de minimis state aid and HMRC has made the reporting rquirements less painful to encourage smaller businesses to use the tax break to reduce their NICs' bill
Employee salary costs can be liable for VAT when recharged between subsidiaries and related companies. Sarah Kay examines potential pitfalls for employers from risks for group payroll functions to distinctions of supply of staff or supply of services
Miles Dean, head of international tax at Andersen Tax, examines whether it was foreseeable that HMRC and the courts would end up not only attacking tax avoidance schemes (and winning), but also shutting down an industry that had gone out of control?