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A group of English football referees were self-employed and not employed by Professional Game Match Officials Limited (PGMOL), the first-tier tribunal has found. 14 Sep 2018
The UK government has announced that it has cancelled the abolition of Class 2 National Insurance contributions (NICs) for self-employed individuals. 11 Sep 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...
A national minimum wage (NMW) back pay compliance scheme for care sector employers will continue to operate in its current form despite a recent court judgment on how staff should be compensated for overnight 'sleep-in' shifts. 31 Aug 2018
Users of 'disguised remuneration' loan arrangements, sometimes known as 'contractor loan schemes', only have until 30 September 2018 to register for a settlement opportunity and avoid a new tax charge in April 2019. 20 Aug 2018
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