Old Square Tax Chambers hosted a seminar on Current Issues in Employment Taxation.
Seminar Timetable
- 15:45 – 16:15 Tea & Coffee
- 16:15 – 16:50: Rory Mullan
- Contractor loan schemes, PAYE credits and the Loan Charge review:
- Scope and effect of changes following the loan charge review
- Impact of changes on contractor loan schemes
- Obligation to operate PAYE and contractor liability
- HMRC discretion to transfer liability
- Regs 185 and 188 of the PAYE Regulations
- FTT jurisdiction to determine tax payable
- 16:50 – 17:25: Harriet Brown
- Remuneration Schemes and the Courts: where are we now:
- Contractor loan schemes: where are we now
- EBTs: case law update
- Tax avoidance schemes and negligence claims
- 17:25 – 18:00: Philip Simpson QC
- Employment-related Securities Legislation:
- Approach to interpretation
- Scope of the provisions
- ‘Made available by’ a person’s employer
- 18:00 – 18:15: Questions to the speakers
- 18:15 -20:00: Drinks
Seminar notes
To request notes for this seminar, please contact The Clerks.