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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

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.

TAXguide 06/19: Termination payments

A new regime for taxing termination payments was introduced from 6 April 2018. TAXguide 06/19 sets out a number of questions in relation to the changes, with answers provided by HMRC.

International digitalisation of tax

The webinar will discuss key findings from the report on how to best manage the modernisation of a tax administration, including examples and anecdotes from the US and China, but also lesser-known stories from the likes of Estonia, Brazil, and Italy.

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.

IR35 and off payroll working

This informative webinar will provide an update on the off-payroll working rules in the public sector, highlighting the pitfalls to watch out for and the recent cases to be aware of.

TAXtalk special: Off-payroll working

In this short TAXtalk special broadcast on 18 September 2018, Sarah Ghaffari and Rebecca Benneyworth discuss the off-payroll working regime including how the rules operate in the public sector and whether a roll-out of the April 2017 changes to the private sector is feasible.

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.