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Employment taxes

Practical guidance, commentary and support on employment taxation, including: benefits and expenses, company car tax, national insurance, PAYE and real-time information, and the taxation of intermediaries.

In this section

Disguised remuneration, contractor loans and the 2019 charge

Since our original webinar in August 2018, several key milestones have passed, more is now known about the information which must be provided, the potential penalties and what help is available. In this webinar, Rebecca Benneyworth reprises the earlier recording and brings viewers up to date.

VAT construction reverse charge

FAQ on whether the new domestic reverse charge for construction services coming in from 1 October 2019 will affect my client supplies, who supplies construction services, usually as a sub-contractor to a main contractor.

Spring Statement 2019

Jane Moore rounds up the tax items from the Spring Statement 2019, including Making Tax Digital, structures and buildings allowance, tax avoidance and evasion, national minimum wage, apprenticeship levy and forthcoming papers over the rest of the year.

Tax treatment of low emission vehicles

Rebecca Cave explains the tax treatment of low emission vehicles. She details capital allowances, benefits-in-kind, the encouragement of hybrids, OpRA, leased cars, electric vans and the cost of charging – as well as the potential of free charging at work.

Can a firm reclaim VAT on a benefit in kind?

FAQ on whether a client can reclaim VAT on the fuel element of the mileage allowance paid as a benefit to employees who use their own cars for work.

Off-payroll working (IR35) in the public sector

Given the numerous ways in which working engagements using a personal service company (PSC) within the public sector can be carried out, the rules about tax and NICs for off payroll working – also referred to as IR35 – and further changes to those rules from April 2020, should be understood by anyone working in or with that sector.

The ICAEW Tax Faculty Conference 2019 part two

The 2019 ICAEW Tax Faculty Conference was held at Chartered Accountants’ Hall, London and was chaired by Peter Rayney, chairman of the Tax Faculty’s technical committee. The conference had a line-up of well-known speakers, including Steve Wade of EY and Marianne Mau of the Financial Reporting Faculty.

How do you tax a robot?

The Tax Faculty's technical lead, Anita Monteith, looks at the tax challenges brought by the increasing use of artificial intelligence and robotic process automation.

US

Look up tax rates, the latest tax news and information on double taxation treaties.

Germany

Look up tax rates, the latest tax news and information on double taxation treaties.

Brazil

Look up tax rates, the latest tax news and information on double taxation treaties.