Julie Clift, tax writer at Croner-i, looks at how the optional remuneration (OpRA) rules apply when an employee decides to take the cash rather than the company car, as well as other changes to salary sacrifice rules

HMRC believes it can squeeze an extra £29.7m from contractors through investigations into their employment status

In this month’s round-up of tax cases and news, more IR35 woe for HMRC while GAAR panel kicks out bond scheme, Finance Bill 2019-20 confirms £1.1bn payroll extension to private sector, Making Tax Digital penalty leniency, capital goods scheme simplified and UK multinationals challenge CFC rules

The key HMRC filing deadlines from August to December 2019 including deadline for estimated first Making Tax Digital submission falls one calendar month and seven days after end of relevant VAT quarter, forms P46(Car) for quarter ended 5 Jul (where benefits not payrolled) to HMRC and public sector employment intermediary’s quarterly report

Croner Taxwise tax adviser Amaira Bada unpicks the tax and reporting liabilities for a client reporting under the loan charge requirements for an employer financed retirement benefit scheme (EFRBS)

Julie Clift, tax writer at Croner-i, looks at the tax implications when a company reimburses an employee for using their own car on company business, taking into account the latest statutory mileage rates

The apprenticeship levy, designed to boost workplace training, has proved an ‘empty promise’ and needs urgent reform, according to the Chartered Institute of Personnel and Development (CIPD)

HMRC is warning that some disguised remuneration schemes used by umbrella companies to avoid income tax and National Insurance contributions (NICs) by using loan advances contravene tax rules

In the part two of our series on company cars, Julie Clift CTA, tax writer at Croner-i, explains how to assess fuel benefits and tax liabilities

In the first of a series on company car tax, Julie Clift CTA, tax writer at Croner-i, explains the calculations when assessing company cars as a taxable benefit and defining reason of employment

With the 2018/19 P11D deadline looming, Croner Taxwise payroll adviser Samantha O'Sullivan examines the pros and cons of payrolling benefits, plus key registration and filing dates

HMRC has issued a reminder that taxpayers must renew their tax credits by 31 July, or risk having their payments stop, as part of a concerted campaign to ensure individuals take action

In this month’s round up of tax news concerns over the number of unregulated tax agents, return of film fund tax breaks, small businesses account for largest percentage of tax gap, HMRC cracks down on fake phone calls and France tops list for providing unlawful tax breaks  

In the case of Hull City AFC (Tigers) v HMRC TC/2015/02945, a tribunal ruling stressed the importance of substance when structuring image rights deals, in a decision which has implications beyond footballers, explain Mark Davies and Sian Armitage of Mark Davies & Associates

In part three of a series on childcare tax issues, Julie Clift CTA, specialist tax writer at Croner-i, examines the tax liability for employees using workplace nurseries