EMPLOYMENT TAXES

EIS and preferential rights attaching to shares

Tax Journal's coverage of the Summer Finance Bill.

From 6 April 2015, employment agencies must return details of all workers they place with clients where no PAYE system is use for workers’ payments.

The first Conservative Budget for 19 years sees ‘Osborne unbound’, writes Chris Sanger (global head of tax policy, EY) in Tax Journal. This was ‘a reforming Budget’ which sets out plans for a lower tax future ‘but boosts the exchequer’s coffers greatly in the short term’.

There are lots of tribunal cases where HMRC has imposed a penalty for a failure to comply with the tax legislation and the taxpayer has claimed a reasonable excuse with varying degrees of success. The recent case of Optrak Distribution Software Ltd...

The draft Scottish Rate of Income Tax (Consequential Amendments) Order 2015 Regulations introduce amendments to ensure that the Scottish rate of income tax operates as intended in relation to other areas of UK income tax legislation from April 2016.

Tax receipts have underperformed in recent years. If that changes, the public finances will start to look healthier. There is tentative evidence of such a change, as David Smith reports.

75 in-house tax directors and heads of tax from large companies share their views on the coalition government's tax policies and priorities for a new government. 

Mark Groom and Karen Toora (Deloitte) summarise the most significant employment tax changes to look out for, along with key dates for employers and employees in 2015/16.