Employees

PSC Photography Ltd (TC4039)

Is a privately-owned or company-owned car more tax advantageous?

G Forsyth (TC4029)

Employer Bulletin 50, the October 2014 edition of HMRC’s bi-monthly update, includes articles on issues including real-time information penalties, PAYE payment deadlines, vans benefit charge, the student loan threshold, and HMRC helplines. Extracts follow.

Employment payment summary

HMRC have made some changes to the employment payment summary (EPS).

Radical recommendations from the Office of Tax Simplification on relief for termination payments

The Upper Tribunal’s decision in Julian Martin, concerning an employment loss

Highlights from the event held at Baker Tilly’s Bloomsbury offices

By Ray Chidell and Dave Jennings; £138.50 for both volumes/£87.50 each; paperback; 938 pages; Claritax Books

But tax experts blame Revenue’s systems

Stamp duty penalties revised

EMS (Independent Accident Management Services) (TC4006)

The correct tax treatment of a government Access to Work grant