Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
The NIC status of payments by an employer to a third party, such as a pension fund or insurance company, for an employee’s benefit has been litigated for over a decade and produced widely divergent judicial opinions. With the Supreme Court judgment in HMRC v Forde and McHugh Ltd, we now at last have clarity, say Dan Pipe and Nigel Doran
Sarah Nicholson answers a query on the impact of the proposed measures on share option gains
Charles Goddard answers a query on fees paid to non-executive directors
Jolyon Maugham reflects on the new rules for onshore employment intermediaries intended to tackle false self-employment
David Heaton corrects some misconceptions in the national media about new EU migrants not paying UK tax
Despite a recent discussion draft from the OECD, the difficulties of characterisation of termination payments paid to internationally mobile employees are likely to continue, James Hill explains.
HMRC’s original proposals for offshore employment intermediaries were shelved following consultation. Tracey Wright considers the impact of the department’s revised proposals.
A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Whiscombe explains why it is another busy month for those advising SMEs; David Harkness warns on annual payments, ‘an anachronism for commercial transactions’; and Daniel Lyons highlights the uncertainty over aggregates levy exemptions faced by businesses.
Following the First-tier Tribunal decision in HMRC’s favour in the double case of Tower Radio Ltd and Total Property Support Services Ltd, Philip Fisher explains why PAYE and NIC avoidance schemes have taken a further hit