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A plumber engaged as an "independent contractor" by a London firm was a 'worker', entitled to bring certain employment law claims against the company, the UK's highest court has ruled. 13 Jun 2018
LEGAL UPDATE: The UK government has published a consultation document considering options for improving levels of compliance with the off-payroll working rules (IR35) in the private sector. The lead proposal is to extend to the private sector the off-payroll... 11 Jun 2018
Companies must submit their year-end returns in relation to their UK employee share plans and share awards/acquisitions through the online administration regime set up by HM Revenue and Customs (HMRC).
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 March 2018.
This guide was last updated in May 2016.
On termination of employment, an employee will often receive a compensation package made up of a number of different elements. When considering the tax treatment of this package, it is important to work out exactly what is being paid to the employee - considering...
LEGAL UPDATE: Changes to the way termination payments and salary sacrifice are taxed took effect from 6 April and workplace pension contributions increased. All payments in lieu of notice on termination of employment will now be subject to tax and NICs. 22 May 2018
The UK government wants to reform the 'IR35' rules which apply where individuals are engaged through a personal service company (PSC) or another intermediary. 21 May 2018
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