The Income Tax (Qualifying Child Care) Regulations, SI 2015/346, amend the references to ‘blind’ and remove the associated registration requirements with effect from 1 April 2015, for the purposes of the income tax exemption and NICs disregard for employer-provided childcare in respect of disable
The Office of Tax Simplification (OTS) has published its report into simplifying how to determine whether a worker is employed or self-employed for tax purposes.
The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc.
Jonathan Fletcher Rogers (Abbiss Cadres) answers a query on whether the employee shareholder status scheme is appropriate for an unlisted company
Effective scheme relating to employee benefits
Ineffective scheme relating to employee benefits
The government is progressing with measures to align the national insurance and income tax liabilities of employment-related securities (ERS) held by internationally mobile employees (IMEs). Sarah McMaster (Baker & McKenzie) assesses the practical implications of the proposals.
The IR35 Forum, in partnership with HMRC, has published the final report on a review of its new administrative approach to IR35, which began in April 2012.
Mark Groom and Dominic Haslam (Deloitte) look at HMRC proposals on overarching employment contracts.
The government has published the National Insurance Contributions Bill as amended in the House of Lords on 6 January 2015.