EMPLOYMENT TAXES

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

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

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

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.

While to some the arrival of the loan charge legislation feels like the beginning of the end of this saga, the reality may be that this is more like the end of the beginning, as Lisa Vanderheide and Sarah Stenton (Stewarts) explain.

The tribunal focuses on the bigger picture in another taxpayer IR35 win.

If it looks like a van and drives like a van, is it still a van for tax purposes?

While there were several changes covering employment taxes, two areas are becoming more prominent:changes to the conditions of HMRC scale rate payments; andchanges to the optional remuneration arrangements (OpRA) rules on company car versus...