Employment tax

Tax / HMRC advisory fuel rates for company car users from 1 March

HMRC has published the latest advisory fuel rates (AFR) for company car users, effective from 1 March 2017 reflecting the constant trend in forecourt fuel prices

Tax / Rangers EBT ‘big tax’ case to kick off in Supreme Court

The high-profile dispute between Rangers football club and HMRC over the use of employee benefit trusts (EBT) to make payments to staff and players reaches the Supreme Court next month, in a bid to resolve the issues of whether such payments amount to earnings, which would be taxable as income, or loans

Tax / Skilled workers not gig economy fuelling self employment

Analysis from the Resolution Foundation challenges the view that the recent increase in self-employment is down to the rise of the gig economy offering short-term, low paid work, arguing the majority of the growth has been high-skilled, higher-paying sectors, putting the tax take at risk

Tax / £30K tax-free redundancy payments to be scrapped

Government is planning to abolish rules under which the first £30,000 of redundancy payments are tax free in a move which will have far reaching implications for companies and employees from 2018, according to analysis from Wolters Kluwer

Tax / Redundancy: taxation of termination payments

A shakeup of the taxation of termination payments, specifically payments in lieu of notice (PILONS), will see the removal of the long-standing £30,000 tax-free amount. Mark Cawthron,  tax writer at Wolters Kluwer, explains the changes for employers and employees

Tax / Registration open for online Apprenticeship Levy service

Employers affected by the introduction of the apprenticeship levy will have to register online to manage their schemes, on a new web portal set up by the Department for Education and the Skills Funding Agency (SFA) prior to the launch of the apprenticeship levy on 6 April 2017

Tax / Plumber wins employment status battle with Pimlico Plumbers

The Court of Appeal has handed down an important ruling relating to the distinction between workers and the self employed, dismissing an appeal by Pimlico Plumbers which resulted from one of its plumbers taking a case to the employment tribunal arguing for treatment as an employee rather than a contractor, reports Pat Sweet

Tax / Apprenticeship Levy: what you need to know

As the introduction of the apprenticeship levy approaches on 6 April 2017, Stephen Hemmings, corporate tax partner at Menzies, examines what the levy means for firms and their clients

Tax / HMRC guidance on off-payroll working legislation

HMRC has published guidance on off-payroll working in the public sector, following reform of intermediaries legislation (IR35) which will take effect from 6 April 2017

Tax / IFS calls for ‘level playing field’ for employment tax

The Institute for Fiscal Studies (IFS) says the way the tax system treats the self-employed, owner-managers and employees are ‘costly, inefficient and unfair’ and says a new approach is required following its research into changes in the labour market 

Tax / Call for rethink on apprenticeship policy

The Association of Accounting Technicians (AAT) and ACCA are leading calls for a rethink on government policy on apprenticeships, after a poll of MPs found almost half (46%) believe the target of three million apprenticeships set up over the course of parliament ignores the importance of both quality and completion rate and should be modified

Tax / Dodwell: tougher code of conduct for tax advisers from March 2017

The introduction of the revised Professional Conduct in relation to Taxation, produced by the leading professional institutes and approved by the Treasury, sets out tough rules on the limits for tax advisers and accountants when providing tax planning advice and professional judgment. Bill Dodwell, head of tax policy at Deloitte, considers the key issues

Tax / Employment tax updates: February 2017

Jackie Hall, partner at RSM UK, on compliance with Scottish income tax, apprenticeship levy payment guidance, tax changes for non-UK domiciled employees

Tax / Secondary draft legislation for off-payroll public sector workers published

HMRC has introduced secondary draft legislation relating to off-payroll working rules for individuals providing services in the public sector declaring that National Insurance Contributions (NICs) are to be paid by the public authority paying for the services, with changes to come into effect from April 2017

Tax / HMRC lists eccentric failed expenses claims

Ahead of next week’s deadline for online self assessment returns, HMRC has released a list of the most outlandish expenses claims, with glamorous holidays abroad, luxury watches and Friday nights out all featuring