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UK Income Tax
Income tax and National Insurance proposals for 2011/12
Friday, February 25th, 2011On 15 February, the Treasury Minister announced that no changes are proposed to income tax allowances and rates and Class 1 NICs rates for the tax year commencing 6 April 2011. The changes to NICs thresholds are proposed as follows: lower earnings limit, from £97 to £102 per week upper earnings limit, from £730 to [...]
Employment Status – Tax Tribunal rejects HMRC’s arguments in IR35 case
Thursday, May 20th, 2010In a notable decision given on 6 April 2010, the First Tier Tax Tribunal has allowed an appeal, in the case Novasoft Limited v Revenue & Customs, by a one-man IT limited company against HMRC’s claim that a long-term contract should be viewed as employment. Where a company supplies services of a worker to a [...]
PAYE Procedures – Modified procedures in tax equalisation cases
Friday, May 7th, 2010UK employers of foreign national employees coming to work in the UK may be paid net cash earnings and non-cash benefits on the basis that the employer undertakes, using modified PAYE arrangements, to meet the UK tax liabilities involved and ensure that the employees’ tax affairs are handled by someone experienced in tax equalisation procedures. [...]
PAYE Procedures – Mandatory electronic payments in Construction Industry
Friday, May 7th, 2010In a news item in March, we explained the changes made by PAYE amendment Regulations to the procedures for identifying “large” employers for the purpose of mandatory electronic payments. Employers with 250 or more employees are required to make their monthly payments electronically and the requirement to do so has, up to the current tax [...]
