Annual parties
on 20 December 2023
with No Comments
It’s that time of year… when we’re most often asked about the tax on annual parties! The start point is … Read More
Latest HMRC CEST Tool unveiled
on 15 November 2023
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Should freelancers be treated as self-employed or employed? Do you pay people who are not on your payroll? If so, … Read More
Budget 2023 Corporation Tax Increase – Effect on green sector organisations
on 15 March 2023
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Social enterprises, not-for-profit companies, and sustainable sector businesses pay the same rate of corporation tax as not-so-social-or-sustainable companies. The rate … Read More
Non-taxable scholarships
on 28 January 2022
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Please can I have a tax free scholarship instead of a salary that is subject to tax and national insurance … Read More
Foreign Contracting Arrangements
on 18 November 2021
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Mutuality, substitution and control are UK characteristics of employment, from case law. These are not likely to be relevant in … Read More
Electric Car Charging Points and Electricity
on 17 August 2021
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A charging point can be provided tax and NI free as part of an EV package as it is a … Read More
Green loan for employees
on 16 August 2021
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Consider offering employees a green loan. This might be instead of a travel season ticket loan. This could be used … Read More
Employers allowance for home workers
on 15 August 2021
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Employers should consider paying the standard £6 per week tax and NI free allowance for all home workers. A higher … Read More
Payments for members of an entity
on 13 August 2021
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Payments made to members of an entity (e.g. an LLP, company, CIC or charity) may be made for reasons other … Read More
National minimum wage for students and temporary workers
on 9 August 2021
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HMRC have reminded businesses and individuals that national minimum wage applies to all workers including students and seasonal or temporary … Read More