NI and Social Security
Found 27 briefings
NI and Social Security
The time running up to the end of an accounting period offer a last chance to review the company’s tax position for the period and take advantage of any opportunities to make tax savings or to avoid potential pitfalls. Tolley provide expert advice on Year-End planning for companies.
Company: Tolley | Published: 10 December 2013 | Business Area: Financial Reporting
This Baker & McKenzie briefing includes a collection of articles on legal developments across nine jurisdictions - including the UK, US, France, Brazil, Argentina, Peru, Switzerland and Spain - which examine changes to employment law and explore recent developments in compensation and benefits.
Company: Baker & McKenzie | Published: 06 November 2013 | Business Area: NI and Social Security
Following its proposal to prevent individuals from being able to obtain corresponding adjustments under the UK’s transfer pricing rules, HMRC has now announced that the changes will come into immediate effect, as Macfarlanes reports.
Company: Macfarlanes | Published: 30 October 2013 | Business Area: Corporation Tax
Since 1 September, employers have been able to offer staff a new form of employment relationship : 'employee shareholder', whereby they exchange some employment rights for shares in the business. Nabarro looks at how this could benefit employers looking for tax-efficient ways to incentivise staff.
Company: Nabarro | Published: 14 October 2013 | Business Area: Capital Gains
HMRC has recently published a consultation document concerning certain aspects of partnership tax rules. The consultation is relevant to any LLP where an individual's involvement might be considered to be akin to that of an employee and any LLP or partnership which includes a company as a partner.
Company: Saffery Champness | Published: 07 June 2013 | Business Area: Corporation Tax
Implemented in April 2013, Real Time lnformation (RTl) is the most significant change to the PAYE system in the last 60 years. Whilst the fundamentals of PAYE remain unchanged RTl changes how and when employers report information to HM Revenue and Customs (HMRC).
Company: MHA Macintyre Hudson | Published: 09 May 2013 | Business Area: Enforcement and Regulation
Since April 2013, most employers send payroll information to HMRC via Real Time lnformation (RTl). HMRC expects all employers to be using the RTl system by October 2013 at the very latest. This article focuses on the key issues to consider.
Company: MHA Macintyre Hudson | Published: 09 May 2013 | Business Area: Financial Reporting
This Budget did not include a profusion of newly announced popular measures but nor were the doom-mongers correct that the Budget would include an array of stealth taxes. In this article, BDO studies the key developments, including the reduced Corporation tax rate and the £10,000 personal allowance... view abstract
Company: BDO Stoy Hayward | Published: 25 March 2013 | Business Area: Corporation Tax
Baker Tilly in conjunction with the London Stock Exchange has launched a fully updated and revised guide to tax benefits for AIM companies and investors. This updated paper reflects the changes introduced as part of the Finance Act 2012, including the Seed Enterprise Investment Scheme.
Company: Baker Tilly | Published: 01 November 2012 | Business Area: Corporation Tax
Find a finance and accountancy briefing