EMPLOYMENT TAXES

Linda Pullan (LexisNexis) looks at where we’re at with RTI implementation

Steve Wade (KPMG) asks whether the RTI project is meeting the aims of the original consultation and suggests further improvements to the PAYE system

The proposed government amendments to the NICs (No 2) Bill have been published. The government has tabled nine amendments for the Public Bill Committee on 21 October 2014.

Company car made available under a maintenance package

Draft Finance Bill 2015 clauses

The government will publish draft clauses to be included in Finance Bill 2015 on Wednesday 10 December 2014, in the week following the Autumn Statement. Consultation on this draft legislation will run until 4 February 2015.

The Upper Tribunal’s confirmation in the Martin case that relief is available for bonus clawbacks is welcome, but that relief is limited. Andrew Roycroft (Norton Rose Fulbright) analyses the decision.

Business Secretary Vince Cable has launched a wide-ranging employment review to help clarify and potentially strengthen the employment status of up to a million British workers.

Director can remain an employee after his resignation

The Upper Tribunal decision in the Julian Martin case paves the way for a fairer tax treatment of remuneration clawbacks, writes Mark Groom, partner, Deloitte

The Social Security Advisory Committee (SSAC) has expressed its concerns that the current structure of the NIC regime for the self-employed provides incentives for employers to encourage ‘false self-employment’ among their workers, and has called...