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The planned 'apprenticeship levy', which will be used to fund the UK government's target of three million new apprenticeships over the next five years, will be charged at 0.5% of the wage bills of the largest employers, the chancellor has announced. 27 Nov 2015
Payments made to footballers and executives at the former Rangers Football Club (RFC 2012), now in liquidation, were "a mere redirection of emoluments or earnings" which should have been "subject to income tax", a Scottish court has ruled. 06 Nov 2015
The statutory residence test (SRT), was introduced in 2013. It is designed to give taxpayers greater certainty and clarity as to whether or not they are UK-resident for tax purposes and therefore whether or not they are subject to UK income tax and capital...
This guide was last updated in August 2015.
This guide was last updated in October 2012.
This guide was last updated in May 2014.
This guide is based on UK law. It was last updated in July 2009. Salary sacrifice arrangements have become increasingly common in recent years. They offer clear advantages for employers and some...
This guide is based on UK law. It was last updated in March 2013.
The amount of tax lost to potential avoidance and evasion that should have been collected through pay as you earn (PAYE) and self-assessment has increased by almost 10% in a year, according to the latest figures from HM Revenue and Customs (HMRC). 03 Nov 2015
HM Revenue and Customs (HMRC) is stepping up its oversight of payroll tax compliance, according to figures obtained by Pinsent Masons, the law firm behind Out-Law.com. 27 Oct 2015
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