Employment tax

Tax / Manifestos fail to ‘offer honest set of choices’, says IFS

Neither the Conservatives’ nor Labour’s manifestos address the long-term challenges faced by the public sector, according to assessment by the Institute for Fiscal Studies

Tax / Gold bullion disguised remuneration still marketed despite HMRC clampdown

A year on from a concerted clampdown by HMRC, disguised remuneration schemes involving gold bullion are still being marketed to clients

Tax / Green Party pledges to abolish cap on employees' NICs

The wealthiest in society will pay significantly more tax under Green Party plans, the party reveals in its manifesto

Tax / Temple: HMRC confusion over expenses advice

Changes to expenses rules mean that some contractors have received incorrect expenses advice from HMRC call centres. Crawford Temple, CEO of Prism, claims that rules for workers have become so complex, with the introduction of IR 35, that even HMRC is getting confused

Tax / Election: the tax snapshot

As the June snap election looms, Calum Fuller asks tax advisers what tax policy they are looking for from the new government with certainty and a stop to the constant changes to tax rules at the top of the agenda

Tax / General election 2017: party policies on tax

With four weeks to go until the general election on 8 June, CCH Daily gives a snapshot of the key tax measures from income tax to the doubling of the employer charge for non-EU workers announced by the UK's political parties in their manifestos

Tax / Conservatives propose tougher regulation of tax advisory firms in manifesto

Firms providing tax advice can expect greater scrutiny and regulation should the Conservatives remain in government following the general election on 8 June

Tax / Lib Dems consider corporation tax overhaul in manifesto

Corporation tax would be restored to 20% under a Liberal Democrat government, as the party considers shifting from a profits tax to a turnover- or sales-based model, its manifesto reveals

Tax / First tax chamber tribunal head appointed in Scotland

Anne Scott has been appointed as the inaugural tax chamber president of the First Tier Tribunal (FTT) for Scotland, with effect from 24 April when control of devolved taxes transferred from the Tax Tribunals for Scotland to the newly-created Scottish Tribunals

Tax / John Lewis in £36m national minimum wage accounting mix-up

John Lewis Partnership has set aside a £36m accounting provision for the potential costs of complying with national minimum wage (NMW) regulations, after the high street retailer discovered its policy of pay averaging for staff may have resulted in a technical breach of the rules, due to the complexity of the calculations

Tax / Complying with IR35 tax rules for public sector workers

Menzies head of employment tax Andrew Brookes outlines how public sector contractors can comply with changes to IR35 under new employment tax laws

Tax / HMRC extends deadline for employee expenses consultation

HMRC has extended the deadline for responses to its consultation on the taxation of employee expenses, which is now set as 10 July, due to the announcement of the general election

Tax / Tax compliance checks: what you need to know

HMRC has numerous powers to check a business’ tax position. This can include VAT assurance visits or enquiries into self assessment tax returns or stamp duty land tax (SDLT) for land transactions. Checks are usually undertaken after a submission of a return but pre-return checks can be undertaken if HMRC believes there is a tax risk, but you need to be prepared to face the tax authority

Tax / Call for ‘worker’ status in gig economy

The work and pensions committee wants the next government to introduce an employment status of ‘worker’ and a roadmap for equalising the National Insurance contributions (NICs) made by employees and the self-employed in a bid to address ‘bogus’ self employment practices which it says are reducing the tax take and inflating the benefits bill

Tax / Employment tax updates: May 2017

Jackie Hall ACA CTA, partner at RSM, on PAYE reporting requirements and expenses exemption rule changes and the apprenticeship levy and the risks for connected employers