Payroll Tax Audit: Special Payments to Shareholder-Managing Director
Case Study: Payroll Tax Audit—Special Payments to Shareholder-Managing Director Recently, during payroll (income) tax audit at one of our clients, a particularly practical case arose regarding the compensation of a controlling shareholder-managing director. The point of contention was the special payments made over many years (e.g., “Christmas bonus” or June/December payments)—and the question of whether these gave rise to an [...]
