Updated to reflect increases to the income tax personal allowance and tax and national insurance thresholds, and introduction of Welsh rates of income tax, effective from 6 April 2019.
Updated to reflect the income tax rates and allowances in force from 6 April 2019.
Updated to reflect the national insurance contribution rates in force from 6 April 2019.
HMRC has launched around 12,000 investigations into employee benefit trusts (EBTs) in the past five years, according to law firm Pinsent Masons.
Updated to include the rate of the LEL for 2019/20.
The government has recently published a consultation paper with its proposals to extend off-payroll working rules to the private sector. Employers will need to take "reasonable care" that they have assessed employees' tax status, but what does that mean? Joe Tully, managing director of Brookson Legal Services, explains.
The television presenter Lorraine Kelly has defeated HMRC at an IR35 tax tribunal after successfully appealing a tax bill of £1.2 million.
The Government consults on proposals to implement the reforms to the off-payroll working rules (IR35) for the private sector from April 2020.
HR and legal information and guidance relating to income tax and national insurance.