PAYE — a round-up of rceent developments
Many employers will already be operating RTI reporting, which requires employers to submit certain payroll information to HM Revenue & Customs (HMRC) on or before the time the PAYE payment is made.
Employers with fewer than 50 employees now have until April 2014 to comply with RTI requirements. Until that date, they can continue to file returns by the earlier of the date of their regular payroll or the end of the tax month. This is an extension of the original concession for small businesses, which was due to end in October 2013.
The Finance Act 2013, which received Royal Assent last week, contains provisions to amend how penalties for late RTI returns will be calculated and charged…
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Companies that have uncovered potential liability for economic crimes now have the opportunity to avoid criminal prosecution by seeking a deferred prosecution agreement in the UK.
Stephenson Harwood hosted a seminar titled ‘Legal risk management: managing for success’ on 25 February 2014. Here is a summary of the panel discussion that took place.
Analysis from The Lawyer
‘Exotic’ investors and opportunities for legal work beyond M&A feature in The Lawyer’s high-level roundtable debate on south-east Europe