EMPLOYMENT TAXES

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.

Susan Ball

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

Colin Ben-Nathan

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

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.

David Pett

David Pett (Temple Tax Chambers) argues that outstanding loan charges should be pursued both as a matter of law and social policy.

Peter Vaines

Proper financial management for you, unacceptable tax avoidance for me?

Nigel Doran

A recent tribunal decision on the taxation of a retention payment is a retrograde step, writes Nigel Doran (Macfarlanes).

Jason Collins

Jason Collins (Pinsent Masons) highlights the measures that personal service companies need to put in place to minimise the effect of not complying with the IR35 rules.

Ian Goodwin

Ian Goodwin (Mazars) discusses recent developments and the compliance issues facing employers.

Kevin Offer

Kevin Offer (Hardwick and Morris) examines the tribunal decision in Hull City AFC (Tigers) Ltd v HMRC that provides the first judicial guidance since the Sports Club case on how to approach the question of whether a payment for image rights constitutes earnings.

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