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MIKE TRUMAN provides further highlights from Chartered Accountants Hall, London
SPEAKERS
- Martin Benson Baker Tilly
- Kevin Slevin Slevin Associates
- Paul Belsman RSM Tenon
- Martin Wilson The Capital Allowances Partnership
- John Endacott Francis Clark
Third persons
Explaining the rules for identifying “third persons” for the purposes of the disguised remuneration rules Martin Benson pointed out that many unlikely people could be considered to be within the definition in specific circumstances including the vendor or purchaser of a business a share plan administrator a liquidator and even a conference organiser.
NIC problems
Martin explained that although PAYE liability on disguised remuneration was relaxed in respect of remittance basis users this was only where the step was not the payment of money.
Even if remittance basis PAYE relief applies...
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