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Employment taxes update

Article Abstract:

The latest update on employment tax developments is provided. Six-year time limit on pursuing claims for underpaid National Insurance Contributions, how and when to determine the employer counts as large or medium, and Revenue and Customs' new leaflet IR65 aimed at individual and setting out various efficient ways to giving to charity are the news update.

Author: Heaton, David, Fidler, Lesley
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
Legal issues & crime, Government regulation (cont), Forecasts, trends, outlooks, Government regulation, Legal/Government Regulation, Laws, regulations and rules, Forecasts and trends, Market trend/market analysis

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Employment taxes update

Article Abstract:

The latest update on employment tax developments is provided. One issue discussed is the six-year time limit on pursuing claims for underpaid National Insurance Contributions. Also discussed is how and when to determine what constitutes a medium and large employer and Revenue and Customs' new leaflet IR65.

Author: Heaton, David, Fidler, Lesley
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
Government expenditures, Economic policy, Tax policy

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Employment taxes update

Article Abstract:

The amendments to the employment tax developments as on November 2003 that will be taken into effect in 2004-05 are described. Changes in regards to e-filing and e-payment, reservist concession, calculated help, subs listing, and transfer of a going concern, are highlighted.

Author: Heaton, David, Fidler, Lesley
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
Tax Law, Public Finance Activities, Analysis

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Subjects list: United Kingdom, Employment tax credit
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