Employment tax

Tax | Single account for business taxes would reduce complexity

Businesses support the rollout of a single financial account containing all tax information to avoid the current complexity of using multiple portals to pay tax liabilities

18 May 2022

Tax

Business tax

Employment tax

HMRC

Tax | HMRC ends P11D submissions by PDF

HMRC has confirmed that it has decommissioned the non-digital end of year expenses and benefits service for small businesses, withdrawing the interactive PDF

18 May 2022

Tax | Filing deadlines May – August 2022

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from deadline for Forms P46(Car), P60 payroll reporting to employees, and confirmation statements showing benefits that have had tax collected through payroll in 2021-22

3 May 2022

Tax | Lords condemn government’s approach to IR35

A House of Lords Committee has heavily criticised the government’s approach to IR35 stating that they are promoting a system that is ‘uncompetitive, complex, burdensome, and unfair’

28 Apr 2022

Tax

Employment tax

Personal tax

Tax | National insurance takings hit £157bn record

The revenue from National Insurance Contributions (NICs) has hit £157bn, the highest amount on record

26 Apr 2022

Tax | Classifying van usage for P11D forms

HMRC has issued a reminder to company van operators to make sure their van fleets are correctly classified for benefit in kind purposes when completing P11D forms

14 Apr 2022

Tax | Top earners pay £56bn in tax in 2018-19

The top 1% paid £56bn in income tax and National Insurance contributions (NICs) in 2018-19, equivalent to 28% of total tax collected

7 Apr 2022

Tax

Employment tax

Tax | 1.25% national insurance rise kicks in

From 6 April, employees and employers will have to pay an extra 1.25% on their National Insurance contributions (NICs)

6 Apr 2022

Tax

Business tax

Employment tax

Tax | Filing deadlines: April - June 2022

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates for PAYE cheque payments, VAT quarterly instalments, and Making Tax Digital (MTD)

1 Apr 2022

Tax | Future income tax cut ‘indefensible’, says IFS

The tax burden is the highest since the 1950s with the rise in the national insurance threshold from July only providing a slim benefit for taxpayers, despite announcements at the Spring Statement

24 Mar 2022

Tax | Spring Statement: employment allowance raised to £5k

In a bid to support businesses, the Chancellor announced a 20% rise in the employment allowance from the new tax year

23 Mar 2022

Tax | Salary sacrifice: does it make tax sense?

As national insurance rates rise, salary sacrifice and optional remuneration arrangements provide some valuable tax breaks, explains Kate Upcraft, director, Kate Upcraft Consultancy Ltd

23 Mar 2022

Tax | VAT take £61bn higher than last year

The revenue raised from VAT has hit its fifth highest consecutive month collecting over £50bn more than the previous year while the take for April 2021 to February 2022 was £61.3bn higher

22 Mar 2022

Tax | What to expect in the Spring Statement

In the Spring Statement tomorrow, predictions suggest that the Chancellor will have a ‘tax light’ speech but what can we expect to see?

22 Mar 2022

Tax | Tax rises are the new normal says IFS

Tax rises are the new normal says the IFS with its research showing that over two years, the government introduced the same level of tax hikes as Tony Blair's Labour did across 10 years

18 Mar 2022

Tax | Footballer Neil McCann loses £190k IR35 case

The court has ruled against former Scottish footballer and coach Neil McCann’s £190,000 IR35 tax appeal deciding that his services fell under ‘employment contracts’

18 Mar 2022

Tax

Employment tax

Case reports

Tax | Single account for business taxes would reduce complexity

Tax | HMRC ends P11D submissions by PDF

Tax | Filing deadlines May – August 2022

Tax | Lords condemn government’s approach to IR35

Tax | National insurance takings hit £157bn record

Tax | Classifying van usage for P11D forms

Tax | Top earners pay £56bn in tax in 2018-19

Tax | 1.25% national insurance rise kicks in

Tax | Filing deadlines: April - June 2022

Tax | Future income tax cut ‘indefensible’, says IFS

Tax | Spring Statement: employment allowance raised to £5k

Tax | Salary sacrifice: does it make tax sense?

Tax | VAT take £61bn higher than last year

Tax | What to expect in the Spring Statement

Tax | Tax rises are the new normal says IFS

Tax | Footballer Neil McCann loses £190k IR35 case

Technical Alerts

Direct Tax | Case report: FTT finds payments were earnings rather than scholarship income

Direct Tax | Case report: FTT finds Class 3 NICs paid in error due to mental state of contributor

Direct Tax | HMRC update guidance on pay-back of CJRS grants

Direct Tax | SI 2021/1422 – The Van Benefit and Car and Van Fuel Benefit (No. 2) Order 2021

Direct Tax | HMRC investigations reveal NMW payment failures

Direct Tax | SI 2021/1378 – The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2021

Direct Tax | Case report: Court of Appeal decides exercise of share options by non-resident taxable in UK

Direct Tax | ATT reminds employers of ‘virtual’ Christmas party tax break

Direct Tax | Employer Bulletin: December 2021

Direct Tax | Case alert: Court of Appeal decides exercise of share options by non-resident taxable in UK

Direct Tax | HMRC update guidance on repayment of CJRS grants

Direct Tax | SI 2021/1344 – The Income Tax (Qualifying Child Care) (Wales) Regulations 2021

Direct Tax | HMRC update guidance on approved payers in the middleman scheme

Direct Tax | HMRC advisory fuel rates from 1 December 2021

Direct Tax | HMT publishes Preston guidance – October and November 2021

Direct Tax | Employer Bulletin: October 2021