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Tax
Draft of the General State Budget Law for year 2022: summary of the main tax measures proposed
The Draft of the General State Budget Law for year 2022 has been published in the Official Gazette of the
Risks of overreliance on substitution in IR35 status determinations
Court of Appeal decision confirms right of substitution unlikely to remove personal service element in determining working arrangements
Tax
Residential Property Developer Tax: what is it and who is in scope?
There is more certainty around details of the new Residential Property Developer Tax, but onlookers must wait for the chancellor's
Tax
Autumn Budget 2021 | What tax measures can we expect to see?
With the country slowly recovering from the fallout of the pandemic and the government needing to reduce the massive deficit
HMRC pressure builds to get on top of risks in staffing supply chains
Recent guidance makes clear HMRC expects end users and agencies to carry out due diligence on staffing suppliers
Employment and pensions
Employee Incentives Update: September 2021
In this edition, we look at developments relevant to incentives and employee tax, including the new health and social care
Employment and pensions
Why hybrid working requires up-front thinking | @EGPropertyNews article
Much has been written about hybrid working over the past 18 months, but the tax considerations should not be ignored
Employment and pensions
Trust Registration Service extended to non-tax paying trusts | EBT aspects
HMRC's Trust Registration Service is now open for non-taxable trust registrations.
Employment and pensions
Employment related securities | Update from HMRC
HMRC has published an update on employment related securities, response to consultation on the expansion of the EMI Scheme awaited
