Encouraging growth
In the UK our tax system is often said to encourage the use of employee share schemes.
In the UK our tax system is often said to encourage the use of employee share schemes.
The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?...
In 1999, Chancellor Gordon Brown announced that measures would be introduced to counter tax avoidance by the use of so-c...
From 6 April 2017 employers in the UK with a pay bill of more than £3 million per annum are charged a 0.5% apprenticeshi...
IR35 – an imperfect history IR35 was first introduced in FA2000 as a way of making sure that contractors in one man one...
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the ...
Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business ...
Following Philip Hammond’s decision to abandon planned increases in Class 4 NICs, you could be forgiven for thinking tha...
In order for an option to qualify for EMI status, the company, the employee and the option itself need to meet certain c...
Pensions and taxation are two of the most fiendishly complicated subjects.