SRT – HMRC Guidance In force since 6 April 2013, the new Statutory Residence Test (SRT) will be receiving Royal Assent in July. HMRC Preparation In preparation for this welcomed change, HMRC have started the ball rolling by releasing new material so that taxpayers can get up to speed. This week a new webpage was Continue Reading
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PA Holdings withdraw appeal re EBT
EBT dividends to be chargeable under PAYE and NIC April 2013 PA Holdings Ltd (PA) has withdrawn its appeal to the Supreme Court regarding the decision by the Court of Appeal that dividends paid to the employees via an employee benefit trust structure were in fact bonuses and subject to both PAYE and NIC. The mechanism Continue Reading