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HMRC issue guidance on PAYE liabilities following Demibourne

Bircham Dyson Bell
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United Kingdom
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October 17 2008

The Special Commissioner held in Demibourne Ltd v HMRC that the employer is responsible for the deduction of tax under PAYE where an employment relationship exists

Change to tax treatment of payments made after issue of P45

Bircham Dyson Bell
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United Kingdom
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April 1 2011

HMRC has instructed employers, from 6 April 2011, to withhold income tax at the appropriate rate of tax from termination payments made after issue of a P45

Legal fees tax concession on termination agreements

Bircham Dyson Bell
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United Kingdom
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May 19 2011

Employees have historically enjoyed the benefit of a tax concession which allows his or her legal fees to be paid by the employer and to escape tax when they are paid as part of a settlement agreement

Extra statutory concession for legal fees

Bircham Dyson Bell
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United Kingdom
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June 23 2011

Last month (May ’11) we looked at the concerns raised by practitioners about the new Extra Statutory Concessions Order 2011 (SI 20111037) which enacts ESC A81 exempting legal fees from tax where these are paid as part of a termination agreement and are paid directly to the employee’s solicitor

High Court rules that IR35 applies to IT consultant

Bircham Dyson Bell
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United Kingdom
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October 17 2008

The High Court in Dragonfly Consultancy Limited v HMRC has sent a warning shot across the bows to consultants providing services to a sole organisation

Weight Watchers leaders are employees for tax purposes

Bircham Dyson Bell
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United Kingdom
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January 25 2012

The guidelines for identifying whether a relationship is one of employment or selfemployment are well-established, dating from Ready Mixed Concrete (SE) Ltd v Minister of Pensions and National Insurance in 1968