R and G Seesurrun (TC3900)
Inheritance tax implications of profits retained in a personal service company
T Sparrey (TC3940)
HMRC have announced new fuel rates for company cars, to apply to all journeys on or after 1 September 2014 until further notice. Employers may use either the previous or new rates for one month from the date of change, and therefore make or require supplementary payments, but are under no obligation to do either. Petrol hybrid cars are treated as petrol cars for this purpose. The amounts can be used for VAT, but employers will need to retain receipts.
S Murphy (TC3855)
C & DDH Ltd (TC3810)
Is there a tax deduction for the legal costs associated with a transfer of employees?
Departing the UK is often easier than getting out of its tax system
The VAT implications of a change in employment status
Issue 49 of Employer Bulletin, HMRC’s bi-monthly update for employers, has been published.
It features articles issues including the employment allowance, in-year penalties, Revenue payslips, the national minimum wage, universal credit, shared parental leave, and annual tax summaries for PAYE taxpayers.
K Rotberg (TC3780)
The effect of the latest rules for employment intermediaries