Elevate - for business leaders
Wednesday, August 24, 2011 | Posted by: Graham Brearley
Categories:
Business advice,
Tax,
Thought Leadership
| Tags: tax,
HMRC,
income tax,
VAT,
NIC,
salary sacrifice,
childcare vouchers,
national insurance contributions,
National Insurance,
Cycle to Work,
AstraZeneca,
employee benefits,
VAT liability,
vouchers,
European Court,
ECJ
That’s the question employers will be weighing up following the recent AstraZeneca (AZ) case ruling that raises the possibility of substantial VAT liabilities on employee benefits, such as retail vouchers, meals and Cycle to Work Scheme (CWS) rentals. How will the balance of payments fall? Senior VAT Manager Graham Brearley reviews the issue and asks: ‘Is this the end for salary sacrifice arrangements?’
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Wednesday, May 11, 2011 | Posted by: Francesca Lagerberg
Categories:
Business advice
| Tags: tax,
income tax,
NIC,
budget,
Office for Tax Simplification,
OTS,
National Insurance,
allowances,
policy,
IR35,
contractors,
intermediaries,
small business review,
merging income tax and NIC,
integration,
SME
Small business taxation is facing major reform with the potential merging of income tax and national insurance contributions, new approaches to taxing very small, unincorporated businesses, and a review of IR35 rules, says Francesca Lagerberg, Head of Tax at Grant Thornton.
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Tuesday, April 12, 2011 | Posted by: Francesca Lagerberg
Categories:
Business advice,
Tax
| Tags: tax,
income tax,
NIC,
budget,
tax policy,
legislation,
exemptions,
OTS,
national insurance contributions,
tax reliefs,
budget2011,
venture capital trusts,
allowances,
enterprise investment schemes,
Office of Tax Simplification,
entrepreneurs’ relief
In his 2011 budget speech, Chancellor George Osborne announced several changes to the UK tax regime following the advice and recommendation of the Office of Tax Simplification (OTS). This is the first view we have of the new department’s effectiveness – has it made tax simpler?
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Wednesday, June 16, 2010 | Posted by: Fiona Cullinan
Categories:
Economy,
Tax
| Tags: tax planning,
capital gains tax,
CGT,
pensions,
VAT,
NIC,
budget,
tax avoidance,
corporation tax,
National Insurance Contribution
Should companies be preparing for the worst this Tuesday (22 June 2010)? Here’s what Francesca Lagerberg, Grant Thornton’s Head of Tax, thinks Chancellor George Osborne has in store in the emergency Budget…
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Monday, March 29, 2010 | Posted by: Richard Jameson
Categories:
Economy,
Tax
| Tags: tax,
entrepreneurs,
economy,
CGT,
income tax,
Richard Jameson,
NIC,
budget,
Alistair Darling,
relief,
Gordon Brown,
stamp duty,
fiscal drag,
budget2010,
PSBR,
election,
economic growth,
budget deficit
Attempted headline-grabbing announcements,
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Tuesday, December 15, 2009 | Posted by: Fiona Cullinan
Categories:
Tax
| Tags: tax,
CGT,
inheritance tax,
IHT,
pensions,
NIC,
disclosure,
reaction,
analysis,
PBR,
comment,
NDO,
Offshore Disclosure Facility,
banks,
Pre-Budget Report,
National Insurance Contribution,
financial sector,
bonus,
HRMC
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Thursday, December 10, 2009 | Posted by: Francesca Lagerberg
Categories:
Tax
| Tags: Francesca Lagerberg,
NIC,
PBR,
Pre-Budget Report,
National Insurance Contribution,
Banks Bonuses
“Today we are going to cover some of the highlights or the lowlights from the Pre-Budget Report. There really was a lot of absence of real detail in this Pre-Budget Report. We were expecting some interesting announcements, some clarity and actually what we got were a lot more questions than answers” - Francesca Lagerberg
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