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.
Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
A forthcoming review of RTI should herald a better future for PAYE, writes Steve Wade (KPMG)
Graeme Nuttall OBE and Jennifer Martin explore the conditions for payment of income tax free bonuses by companies controlled by employee-ownership trusts.
HMRC has launched a new stakeholder group, the employment and payroll group (EPG), which held its inaugural meeting on 4 December.