Employment tax

Tax / HMRC’s NMW/NLW enforcement budget to increase by £5.3m

HMRC’s budget to ensure businesses are paying employees the national minimum wage (NMW) and national living wage (NLW) is to increase by £5.3m in 2017/18 after it grew significantly in April 2016 to £20m, according to government’s Labour Market Enforcement Strategy report

Tax / Charity warns of £400m NMW backpay shock

Mencap is warning that the social care sector faces a major financial crisis, after HMRC asked for back payments of up to £400m to cover missing national minimum wage (NMW) for ‘sleep in’ staff, following an employment tribunal ruling

Tax / How Rangers lost employment benefit trust (EBT) case at Supreme Court

When the Supreme Court rejected the Rangers employee benefit trust argument, HMRC appeared to have been vindicated. Ray McCann CTA, partner at Joseph Hage Aaronson examines the implications of the ruling, the implications for companies who used EBTs and did not settle with HMRC when an amnesty was offered, and the use of abusive tax avoidance schemes 

Tax / Defining workforce flexibility: employment status for tax purposes

As Matthew Taylor delivers his workforce review, Mazars head of employment tax Vaneeta Khurana examines the current tax rules for different types of workers and employees, and how to determine an individual’s employment status for tax purposes

Tax / Department for Transport to assess Uber employment conditions

The government is to create a working party under an independent chair within the Department for Transport to inquire into the pay and working conditions at Uber, in response to a request from Labour MP Frank Field, who is leading a campaign to investigate employment arrangements in the ‘gig economy’

Tax / Case: HMRC succeed in Rangers EBT case

In RFC 2012 Plc (in liquidation) v Advocate General for Scotland [2017] BTC 22, the Supreme Court dismissed the taxpayer’s appeal; money paid under a tax avoidance scheme into an EBT constituted earnings to which PAYE deductions should have been applied, since such money was a component of each footballer’s remuneration

Tax / HMRC claims victory in Rangers EBT ‘big tax case’

HMRC has won a seven-year legal battle over the use of employee benefit trusts (EBTs) as a means of paying players and staff at Rangers football club, with the Supreme Court handing down a ruling that the payments should be classed as ‘earnings’ rather than loans, and are therefore taxable under PAYE

Tax / Salary sacrifice: getting to grips with post April 2017 rule changes

Salary sacrifice can still be a useful tool for employers wanting to recruit and retain key employees, but the new rules introduced from April 201 may add complexity for those employers who still choose to use such schemes, warns Meg Wilson CTA

Tax / Employment tax updates: July 2017

The latest employment tax news from national minimum wage, national living wage and salary sacrifice warning, professional subscriptions

Tax / Tax liability and business entertainment – NEW CPD module

This month's CCH Daily CPD module looks at the tax treatment of business entertainment, the relevant principles and the exceptions, with detailed advice on the types of expenses which can be claimed under relevant tax law

Tax / Tax filing deadlines: Jul-Dec 2017

The key HMRC filing deadlines from July to December 2017 including deadline for expenses and benefit forms P11D(b), P9D and P11D, online CIS returns, PAYE settlement agreement

Tax / OTS to focus on digital and gig economy after first annual report

The Office of Tax Simplification (OTS) has released its first annual report, stating that digitisation of the tax administration means its remit ‘has never been more important’

Tax / Company car taxation – what you need to know

Constant changes to company car tax mean that anyone with responsibility for fleets or in possession of a company or salary sacrifice arrangement car needs to keep up to speed with the latest tax rules, warns Nigel Morris, motor sector specialist tax director at MHA Macintyre Hudson

Tax / HMRC P11D expenses filing deadline set for 6 July

With less than three weeks until the deadline for P11D and P11D(b) forms on 6 July, HMRC is warning that the employers need to ensure the forms are correct on first submission otherwise employees will be given the wrong tax code and may end up paying too much tax

Tax / Rangers case still waiting Supreme Court decision on EBTs

With a final decision on the Rangers case still pending from the Supreme Court, an address by the Rt Hon Lord Drummond Young in February still has resonance for the tax profession. Mark Cawthron CTA LLB, specialist tax writer at Wolters Kluwer, went along to hear the arguments on redirection of income and the Ramsay principle in light of the Murray Group EBT case