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Coronavirus: how do travel restrictions impact non-resident employees?
HMRC has updated its guidance on the tax impact for non-resident employees due to the coronavirus. What do employers to know?
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IHT planning: gifts from surplus income
If an individual makes gifts out of their surplus income, they can qualify for an unrestricted exemption - making inheritance tax planning very valuable. But how can they demonstrate their intention to HMRC?
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Don't miss the benefit-in-kind payrolling deadline
If an employer provides its employees with benefits-in-kind, it can choose to "payroll" these so the employees can spread the payment of any tax. However, there is a strict deadline to meet to do this. What is it?
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Reclaiming VAT on a garden office
The pandemic has led to a huge increase in homeworking. If a house is not suited to office working, the proprietor might decide to build a home office in the garden. But can they claim input tax on the associated building costs?
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Delay in challenging repeated sickness meant dismissal was unfair
An employment tribunal has ruled that an employee who was dismissed after missing 808 shifts and receiving nearly £100K in sick pay was unfairly dismissed. How was this possible, and how can employers avoid a similar situation?
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Tax-efficient income from a personal company
There are broadly three ways to extract income from a company but none of them is singularly the most tax efficient. What factors should participators be considering when deciding which one to use?