BlueCrest Capital: salaried member rules for LLPs
The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability par...
Employment Tax
Employment Tax
PAYE: our most important tax system
The single most important tax system in the UK is, of course, the Pay As You Earn system.
Employee ownership trusts: key benefits and conditions
Given the various capital gains tax rate rises announced in the Autumn Budget and the limited scope of business asset di...
Most popular reads
Latest briefings
Salaried members guidance: changes to the rules-based test
Since its introduction just over 10 years ago, the salaried member legislation has been an important compliance area for...
Balancing benefits and compliance: the National Minimum Wage
The National Minimum Wage (NMW) came into force under the Labour government in 1999.
PGMOL v HMRC: the long-awaited decision on employment status
Exactly three years ago, in the November 2021 issue of Tax Adviser, I wrote about the Court of Appeal’s decision in the ...
Employer provided nursery care: material financial responsibility
In recent years, there has been a growing interest in schemes that offer employer provided nursery places through arrang...
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...
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.