Income Tax

HMRC has published further guidance on changes to rules for offshore employment intermediaries with workers on the UK continental shelf.

The new tax regulations apply the obligation for secondary National Insurance (NI) on either:

Must corporate clothing be returned or destroyed to avoid a tax charge?

Big, blue-sky ideas for the future of National Insurance contributions

How should the tax liability be calculated on a pension paid after death?

The efficacy of tax exemptions for UK sporting events featuring non-resident athletes

R and G Seesurrun (TC3900)

Inheritance tax implications of profits retained in a personal service company

T Sparrey (TC3940)

HMRC have announced new fuel rates for company cars, to apply to all journeys on or after 1 September 2014 until further notice. Employers may use either the previous or new rates for one month from the date of change, and therefore make or require supplementary payments, but are under no obligation to do either. Petrol hybrid cars are treated as petrol cars for this purpose. The amounts can be used for VAT, but employers will need to retain receipts.

S Murphy (TC3855)

C & DDH Ltd (TC3810)

Departing the UK is often easier than getting out of its tax system