EMPLOYMENT TAXES

Andrew Sackey (Pinsent Masons) urges employers to review their furloughed employees’ activity to ensure compliance as the October deadline approaches.

David Baxter

Employers and employees should consider the tax implications before waiving salaries and bonuses, as David Baxter (Stephenson Harwood) explains.

Mark Groom

What risks do private sector organisations now face if they engage a contractor they previously assessed to be deemed employed? Mark Groom (Deloitte) considers this and other issues that need addressing before the introduction of the IR35 reforms.

Dan Nazarian Natalie Backes Donna Huggard Michelle Robinson

Experts at Deloitte explain what's changing from April.

Ian Hyde

Kevin Barrow

On 17 March, Treasury Minister Stephen Barclay announced in the House of Commons that the proposed IR35 changes would be delayed until April 2021 as part of the effort to minimise the economic impact of Covid-19.According to the announcement this is...

David Southern QC

David Southern QC (Temple Tax Chambers) examines where things stand following publication of the first batch of draft legislation that restricts the loan charge.

Rhiannon Kinghall Were

Rhiannon Kinghall Were (Macfarlanes) reviews the tax pledges of the new government.

Hugh Gunson

Hugh Gunson (Charles Russell Speechlys) explains where things stand.

Rob Woodward

Dawn Register

Dawn Register and Robert Woodward (BDO) examine the Upper Tribunal’s decision in Ackroyd, which creates a new precedent on how to determine control for the purposes of establishing whether the intermediaries legislation applies.