Barry McQuillan

Thanks for the response. Can I just double check this is correct please? I understand that the gain on the amount I have invested will be subject to capital gains tax after the annual allowance but for the free shares I have been granted, are the full proceeds not subject to income tax and employers NIC? (There have been no dividends at all)

I have invested a small amount in my foreign employer a few years ago and the amount invested was then matched with free shares. There was no guarantee of a return on the free shares as the company had to grow. They have grown and have now been sold. Will the free shares full return be subject to both personal income tax and employees NIC?

To provide an update to this the legal entity billing us is based in Luxembourg. Does this have an impact?

I work for a warehousing business and we use carriers to despatch our clients goods to their end consumers. We have just taken on a new carrier where the legal entity billing us is based in Europe. They have charged no VAT which is the first time we have not been charged VAT from a carrier, though all the other carriers are UK entities. They are a global business so I can only assume that this is correct. Currently we are using this carrier for one specific client whom we don't charge VAT as they are a foreign entity and the place of supply is where the customer belongs. If we use this carrier for one of our UK clients and there is no VAT charged should we be charging our client VAT on their despatch charges?

I work for a warehousing business that isn't registered for CIS as we haven't previously done any construction work. We are renewing a site lease and have agreed with the landlord to split the cost on some building works such as new windows. It is possible that we will have the direct relationship with the contractor doing the works. I think this means we will need to register for CIS, can anyone confirm if this is the case? Thanks in advance.

Thanks for the responses. The payment is going to go through with the tax code 0T. As it is 2 months wages in one go, our payroll provider is saying that the payment falls into the 40% tax bracket, is this correct? (I understand the tax thresholds and it may go over but does the cumulative pay already earned mean anything? i.e. on a cumulative basis the pay would be well within the 20% tax bracket)

We had an employee who sadly passed away last month. Our payroll provider marked his record with a death and payroll was processed as normal in the month. We would like to pay his wife 2 months of his salary. However, we can't put it through payroll now as his record is closed. How do we treat this payment? Would we have to set up his wife as an employee, albeit briefly, and pay her and tax accordingly? I don't know her personal situation but if she is on benefits this would probably have an impact on them.