Home - Payroll News
- Recent HR News
- FREE Newsletter
- Payroll and HR FAQs
- Payroll Forum
- Payroll Calendars
- Payroll Tools
- Monthly Brain Teaser
- The Authors
- About Us
- Contact us
ITEPA 2003
Extra Statutory Concessions to Go
R v HM Commissioners of Inland Revenue ex p Wilkinson was a House of Lords decision in 2005 that has become known as ‘the Wilkinson case’. In short, the case concerned the powers that HMRC have in establishing Extra-Statutory Concessions (ESCs). ESCs have been around for many decades and are described by HMRC as ‘a [...]
Disguised Remuneration – National Insurance Guidance
Regulations were published on 11 November which provides that, where earnings are subject to income tax under the Disguised Remuneration legislation in Chapter 2, Part 7A of ITEPA 2003, they are also to be treated as earnings for National Insurance Contributions (NICs). The Regulations are effective 06 December 2011 and are not retrospective. Employers do [...]
