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Articles & Blogs Employment Tax

No Tax Deduction for Accommodation Expenses of Employees Working Away from Home Through Choice

Friday, 21 July 2023

The Upper Tribunal (UT) has confirmed the correct approach to the tax deductibility of employee expenses.

No Tax Deduction for Accommodation Expenses of Employees Working Away from Home Through Choice
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Articles & Blogs Employment Tax

Settlement Agreements - Sums Paid in Respect of Restrictions Taxable as Earnings

Friday, 16 December 2022

A recent case has highlighted the importance of considering the tax treatment of termination awards, particularly where there are enhanced confidentiality obligations or other restrictions negotiated as part of the settlement.

Settlement Agreements - Sums Paid in Respect of Restrictions Taxable as Earnings
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Articles & Blogs Employment Tax

HMRC Publishes Guidance to Help Employers Carry Out PAYE Settlement Agreement Calculations

Friday, 14 October 2022

HMRC has issued new guidance to help employers carry out compliant PAYE settlement agreement calculations. The guidance is intended to help employers lower the risk of tax non-compliance and reduce the likelihood of checks.

HMRC Publishes Guidance to Help Employers Carry Out PAYE Settlement Agreement Calculations
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Articles & Blogs Employment Tax

The Office of Tax Simplifications Revises Its Deadline for Submitting Evidence on Tax Implications of Hybrid and Distance Working

Friday, 07 October 2022

The OTS is now asking employers, employees and self-employed individuals to submit their evidence by 11.45 pm on 28 October 2022.

The Office of Tax Simplification's (OTS) Revises its Deadline for Submitting Evidence on Tax Implications of Hybrid and Distance Working.
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Articles & Blogs Private Client Tax

Tax Implications for Discretionary Trusts

Tuesday, 24 May 2022

Many people think about setting up a trust for their family, as it can be a useful vehicle for tax planning and providing for future generations. One type of trust is a 'discretionary trust' and we will take a deeper look at its benefits and implications.

Tax Implications for Discretionary Trusts
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Articles & Blogs Employment Tax

How to Properly Analyse Employee Status for Tax Purposes

Friday, 13 May 2022

In two recent decisions, the Court of Appeal has emphasised the need to look beyond mutuality and control when determining employee status for tax purposes.

How to Properly Analyse Employee Status for Tax Purposes
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Contentious Probate Healthcare Private Client Tax

Lifetime Gifts - What You Need to Know About Inheritance Tax, Allowances and Exemptions

Wednesday, 02 March 2022

Gifts made in your lifetime may be subject to inheritance tax on your death, depending on who the recipient of the gift is and their relationship to you, the value of the gift and when it was made.

Lifetime Gifts - What You Need to Know about Inheritance Tax, Allowances and Exemptions
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