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A purportedly self-employed plumber engaged through a London-based firm was a 'worker', entitled to paid holiday rights and the right to bring a claim for disability discrimination, the Court of Appeal has ruled. 10 Feb 2017
Tax revenues collected in advanced economies have continued to grow after reaching an all-time high last year, with taxes on labour and consumption representing an increasing share of the total, according to research by the Organisation for Economic Co-operation... 02 Dec 2016
From 2015, companies must submit their year-end returns in relation to their UK employee share plans and share awards/acquisitions through a new 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 May 2014.
This guide was last updated in May 2016.
This guide was last updated in August 2016.
Changes to the employment tax system to reflect different ways of working are needed to ensure that the UK tax base is "sustainable", the chancellor has said. 23 Nov 2016
A new compliance team which will address the "risks" associated with the changing nature of employment is to be established within HM Revenue and Customs (HMRC). 26 Oct 2016
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