EMPLOYMENT TAXES

Peter Vaines

Waiving remuneration that is due will have adverse tax consequences, unless HMRC can be persuaded to come to the rescue.

Erika Jupe, Veronica McMahon, Andrew Goodman

Experts at Osborne Clarke consider the tax implications.

Karen Cooper

Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.

David Whiscombe

One minor change has been announced.

David Pett

The government has accepted many of the recommendations of Sir Amyas Morse’s independent report on the loan charge. David Pett (Temple Tax Chambers) examines the detail.

Rhys Thomas

Rhys Thomas (WTT Consulting) welcomes restrictions to the loan charge, but argues that they don't go far enough and says a number of questions remain unaddressed.

Stephen Pevsner

In view of the forthcoming off-payroll working rules and the recent spate of IR35 cases, Stephen Pevsner (Proskauer Rose) examines what the case law tells us about the employment/self-employment test.

Colin Ben-Nathan

Review of the April 2020 changes to off-payroll working will need to move speedily, says CIOT

Susan Ball

The revised CEST tool is more comprehensive than before, but it does not provide a definitive answer in every case.

David Smith

Richard Johnson

David Smith and Richard Johnson (DLA Piper) explain the detail of the changes set out in the draft legislation and the responses to the policy paper and consultation document.

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