Employment tax

Tax / BBC still to resolve tax issues for freelancers

The BBC has unresolved issues relating to the tax status of dozens of its on-air presenters and others hired through personal service companies (PSCs) which may have future financial implications for the broadcaster, a National Audit Office (NAO) inquiry has found

15 Nov 2018

Tax / Collins: is the FTSE 100 doing enough to prevent tax evasion?

Jason Collins, partner, and Penny Simmons, senior practice development lawyer at Pinsent Masons, look at what companies are doing to prevent tax evasion and what more can be done

12 Nov 2018

International tax

Law and regulation

Tax / Budget 2018: implementation dates effective November 2018 onwards

Our essential snapshot of the key measures announced in Budget 2018, Spring Statement 2018 and Autumn Budget 2017, including digital services tax, SDLT first time buyers relief extension, amendments to diverted profits tax, off payroll working rules in the private sector reformed

8 Nov 2018

International tax

Tax / GAAR clamps down on salary payments using loans

The independent general anti-abuse rule (GAAR) advisory panel has issued two rulings setting out its views on abuse of employee and contractor loan agreements which are used to reduce tax liability

7 Nov 2018

Tax / Budget 2018 briefing: key measures at a glance

In our roundup of Budget 2018 essentials, we review the key tax measures for businesses and individual taxpayers, from a time-limited hike in annual investment allowance to £1m, retention of entrepreneurs’ relief, frozen VAT threshold, a digital services tax for tech giants and an unexpected increase in the personal allowance

2 Nov 2018

International tax

Tax / Budget 2018: key tax changes for businesses explained

Cathy Corns, partner at Mercer & Hole analyses the key Budget announcements affecting businesses from changes to capital allowances for capital spend, to R&D tax relief and the increase in the annual investment allowance

1 Nov 2018

International tax

Tax / Bostock: Budget gives tax breaks for business before Brexit

Nigel Bostock, Crowe UK chief executive, looks at the business tax relief measures contained in the Chancellor’s Autumn Budget 2018 and how these could stimulate economic growth in this uncertain pre-Brexit period

1 Nov 2018

Tax / Warning over Irish PAYE claims

ACCA is warning employees in Ireland about the potential data and financial risks posed by some online tax refund service providers that are seeking to manage people’s PAYE claims, in view of the imminent move to real-time PAYE reporting from January 2019

1 Nov 2018

Tax / Employment tax updates: November 2018

Jackie Hall ACA CTA, partner at RSM on PAYE traps and the trivial benefits exemption, tribunal denies HMRC £583k in referee appeal, national minimum wage support for review visits

1 Nov 2018

Tax / Budget 2018: NIC changes reduce income tax benefits

Changes in the Budget to National Insurance Contributions (NICs) will have an effect on both the self-employed and higher rate earners, mitigating the impact of the increase to the thresholds for personal allowances announced by the Chancellor

31 Oct 2018

Tax / Budget 2018: more treat than trick?

Stephen Relf FCA CTA, lead tax writer at Croner-i, takes a look at the key changes announced in Budget 2018, from reform of off-payroll working rules (IR35) in the private sector and business rate cuts to the freeze of the current £85,000 VAT registration threshold until 2022

30 Oct 2018

Tax / Budget 2018: interest provisions for penalties extended to PAYE

The government has amended the interest provisions for late payment, repayment and penalties, bringing PAYE liabilities into the frame in Budget 2018

30 Oct 2018

Tax / Budget 2018: IR35 to be extended to private sector

The IR35 off-payroll working rules which have already been introduced for the public sector are to be extended to the private sector the Chancellor has confirmed in the Budget, saying that the move was ‘essential to ensure fairness between individuals working side by side for the same employer’

30 Oct 2018

Tax / Croner-i launches interactive Navigate Tax tool

Croner-i has launched Navigate Tax, a brand new interactive online system packed with practical modules for busy tax practitioners

24 Oct 2018

Making Tax Digital

International tax

Law and regulation

Tax / Conversation about tax devolution ‘cannot be held in a vacuum’

The 13th CIOT/IFS debate saw experts discuss the merits and pitfalls of the devolution of tax to local authorities in the UK, looking at both the evidence collected from existing examples and public perception of the issues at stake

23 Oct 2018

International tax

Law and regulation

Technical Alerts

Direct Tax / NAO report on investigation into the BBC’s engagement with personal service companies

Direct Tax / SI 2018/1176 - The Van Benefit and Car and Van Fuel Benefit Order 2018

Direct Tax / HMRC update guidance: New employee coming to work from abroad

Direct Tax / HMRC consultation outcome: Draft guidance - reform to workplace charging tax exemptions

Direct Tax / Confirmation of National Insurance number can be downloaded online

Direct Tax / SI 2018/1150 - The Income Tax (Indexation) Order 2018

Direct Tax / GAAR Advisory Panel opinions on contractor and employer rewards using loans schemes

Direct Tax / CIOT comments on Finance Bill 2018-19 changes to employee benefits, exemptions and OpRA rules

Direct Tax / HMRC Employment Related Securities Bulletin 30 (October 2018)

Direct Tax / HMRC update Negligible Value agreements list

Direct Tax / HMRC update guidance about not reporting payroll information on time

Direct Tax / HMT Consultation outcome: Taxation of self-funded work-related training

Direct Tax / HMT – HMRC Consultation outcome: Off-payroll working in the private sector

Direct Tax / HMRC Consultation outcome: Treatment of short-term business visitors from overseas branches

Direct Tax / LITRG highlights tax treatment of pay arrears

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