Termination of employment: when is a payment tax free?
One of the issues that has regularly featured in the case law concerning employment tax is the taxation of payments rece...
Employment Tax
Employment Tax
Restricted stock units: the cost of vesting
Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may ho...
Employment-related securities: International hybrid working
For many people, some degree of hybrid working is now firmly here to stay.
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Taxing discretionary gifts to employees: OOCL UK Branch v HMRC
A payment made by an employer to an employee will usually be subject to tax as employment income and, in the case of a c...
Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Vermilion Holdings: how a deeming provision works in the context of employment-related securities
The employment-related securities rules caused a lot of controversy when they were first announced in April 2003, just a...
Smile Care South: the complexities of tax and legal status
Under employment law, there are three status categories: employee, worker and self-employed.
BlueCrest: Deemed employee status under the salaried members rules
The Upper Tribunal has affirmed the First-tier Tribunal’s ruling in HMRC v BlueCrest Capital Management (UK) LLP [2023] ...
Rewarding employees: how to reduce tax liabilities
During the festive season, employers will inevitably be thinking about rewarding their employees by way of Christmas pre...
Employee benefit trust arrangement: careless and deliberate conduct
The attempts of employees (typically, directors) to extract funds from their companies in a tax-efficient fashion and th...