EMPLOYMENT TAXES

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.

Santhie Goundar

HMRC has launched a new stakeholder group, the employment and payroll group (EPG), which held its inaugural meeting on 4 December.

Your Lexis®PSL Tax guide to the tax measures

James Bullock Simon McKie John Hawksworth Helen Lethaby David Whiscombe John Whiting CBE

Practitioner views on the Autumn Statement:

Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
Simon McKie (McKie & Co) reviews the private client perspective;
James Bullock (Pinsent Masons) considers enforcement and compliance issues;
David Whiscombe (BKL Tax) assesses the impact on SMEs;
John Whiting (OTS) gives the Office of Tax Simplification’s view; and
John Hawksworth (PwC) provides an economic perspective.

The Office of Tax Simplification (OTS) is asking for views on where the tax rules for employment status are most complex or difficult to apply. This is as part of OTS’ work examining the dividing line between employment and self-employment.