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Employees

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Survey on real-time information premium icon
Payroll Alliance seeks opinions of advisers and employers
07 Feb 2011
Relevant motor expenditure view unchanged
Clear link must exist between payment and use of vehicle
01 Feb 2011
Compensation or motivation? premium icon
Kuehne & Nagel Drinks Logistics Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
31 Jan 2011
Sub loss premium icon
A company director pays professional subscriptions personally, but receives no remuneration. ITEPA 2003 restricts allowable expenditure to the level of earnings, so no set off is possible
25 Jan 2011
The world’s a stage premium icon
ANDREW SHAW considers the increasing importance of commercial reality over legal form when advising on EBTs and EFRBS
11 Jan 2011
'Change of tone' for new version of HMRC6
Removal of warnings of no legal force
10 Jan 2011
Issue of 2010/11 payslip booklets halted
Temporary measure to run to end of February
07 Jan 2011
Expenses don't count towards minimum wage
HMRC warn of non-compliant umbrella business models
05 Jan 2011
PAYE premium icon
Consultation on real-time information
06 Dec 2010
New fuel rates from 1 December
Employers may use previous figures for one month
01 Dec 2010
The £50,000 jackpot premium icon
PETER ARROWSMITH extols the virtues of the National Insurance contributions holiday and other contents of the NIC Bill
23 Nov 2010
Unfinished business premium icon
KEN MOODY provides an update on employment-related securities
23 Nov 2010
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Tax tip: Budget and employer NIC Readers’ forum: Tax position on indexation increase Readers’ forum: Residence nil-rate band and nursing home fees Readers’ forum: Reclaiming VAT on costs incurred by charity Readers’ forum: Is setting up an employee benefit fund a good idea?
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NEWS premium icon
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Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes Movers & shakers: 28 November 2024
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Main purpose of loan was tax mitigation Exporter entitled to zero rate goods Health services supplied to local authorities Contract was outside the ten-year period Avoidance was a main purpose of the transfer
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This week's opinion: 28 November 2024 Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes
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