Employment tax

Tax / Burke: HMRC deal with footballers over tax and image rights up for renewal

More footballers could soon find image rights claims kicked into touch as HMRC launches a clampdown which could have implications for other groups, warns Brian Burke, director of business restructuring firm Quantuma

Tax / Tax break on employee costs in legal cases

HMRC has published draft guidance on changes to tax rules where an employer funds costs or pays for legal indemnity insurance for employees for proceedings related to their employment, with the aim of making them simpler to operate

Tax / Tougher penalties for hidden economy tax evaders planned

The government plans to introduce tougher penalties to curb those operating in the black economy with a more robust ‘failure to notify’ regime as part of its overall review of the HMRC penalties system as well as focused HMRC activity to crack down on tax evaders

Tax / Guidance released for tackling disguised remuneration

Guidance has been released in the draft Finance Bill 2017 outlining changes made to the measures to tackle disguised remuneration tax avoidance schemes since Autumn Statement 2016

Tax / Treasury reviews taxation of employee expenses for uniforms

The Treasury is consulting on whether to alter the tax rules for employee expenses as the cost for tax relief on expenses, which are not reimbursed by the employer such as uniforms and additional travel expenses, now cost the Exchequer £800m a year

Tax / CIPD calls for gig workers' tax status to be clarified

Nearly 1.3 million people are engaged in gig work, but their employment status and rights are unclear and are in need of clarification, according to research from the CIPD which shows that two thirds believe that government should guarantee them employment rights

Tax / Companies lose case to deduct corporation tax on EBT payments

An appeal made by three companies to deduct corporation tax on contributions made to employee benefits trusts (EBTs) has been dismissed at a First Tier Tribunal (FTT), despite the on-going Rangers EBT case being introduced in favour of the defendants

Tax / Brookes: government must replace Class 4 NICs revenue

David Brookes casts his eye over the Budget and predicts future tax measures to tackle disparities over employment taxes and digital real estate operations

Tax / Herring: NICs U-turn symptom of lack of clear employment tax policy

The government needs to outline its broader policy on national insurance lest politics stymies development of a fairer tax regime, says Institute of Directors head of taxation Stephen Herring

Tax / Collins: national insurance ripe for reform

With the future over the decision to raise the rate of NICs for the self employed, Gary Collins, tax partner at Mazars, shares his post Budget thoughts on the future of national insurance in the UK tax regime and asks whether a radical overhaul of the system would ever be possible 

Tax / Budget 2017: implementation dates effective April 2017 onwards

Our essential snapshot of the key measures announced in Budget 2017, Finance Bill 2017 and NICs Bill, including NICs hike for self employed, dividend tax-free allowance slashed to £2k, overseas pensions transfers (QROPS) face potential 25% tax surcharge and Making Tax Digital rollout delayed for smallest companies and landlords sub-VAT threshold

Tax / Budget 2017 briefing: key measures at a glance

In our roundup of the Budget 2017 essentials, we review the key tax measures announced in a slimline event, from the unexpected hike in national insurance rates for the self employed to a cut in the tax-free dividend allowance, potential tax liability for pensions transferred overseas, corporation tax cuts and VAT roaming charges for long haul travellers for the first time

Tax / Class 4 NICs rise to be delayed, says May

Theresa May has moved to delay Philip Hammond’s controversial move to raise Class 4 national insurance contributions (NICs) until the autumn after MPs and stakeholders expressed concern over the measure

Tax / Budget 2017: IFS supports NICs self employed changes

The Institute for Fiscal Studies (IFS) has come out in favour of Philip Hammond’s plan to increase National Insurance contributions (NICs) for the self employed, as set out in Budget 2017, arguing that this is a first step to addressing long-standing distortions in the employment tax system

Tax / Self employed backlash could scupper fairer national insurance system

In an attempt to make the tax system fairer and remove tax incentives for alternative forms of employment, Chancellor Philip Hammond has seemingly declared war on a group that ranges from taxi drivers and hairdressers through to independent consultants, contractors and accountants, reports Philip Smith