Ian Hyde and Chris Thomas (Pinsent Masons) examine the options currently under consultation for improving levels of compliance with the IR35 in the private sector and how these will affect businesses and their contractors.
Rhiannon Kinghall Were and Nigel Doran (Macfarlanes) review the consultation proposals which are intended to reduce administrative burdens.
Ian Hyde and Chris Thomas (Pinsent Masons) explain why employment tax compliance is a significant risk area for the new corporate criminal offences of failing to prevent the facilitation of tax evasion.
A recent High Court case considered the thorny issue of the exercise of discretion in a share option contract.
The prime minister announced to the House of Commons during oral questions that the government ‘will not bring forward increases to NICs later in this Parliament’, although the government will bring forward further proposals once Matthew Taylor has reported on his review of self-employment.
HMRC has published statutory directions specifying the format for the submission of returns and information for employment related securities and enterprise management incentives via its online employment related securities service.
The Department for Business, Innovation and Skills has published an updated policy on HMRC's enforcement of the national minimum wage and national living wage. The national living wage applies to workers aged 25 and over from 1 April 2016.
The Department for Business, Innovation and Skills has published guidance on the new apprenticeship levy to be introduced in April 2017. Legislation in Finance Bill 2016 (Part 6) will provide for payment of the levy through PAYE, set at a rate of 0.5% of the employer's pay bill.
Did a payment to a director represent ‘earnings’?