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 ...
Exactly three years ago, in the November 2021 issue of Tax Adviser, I wrote about the Court of Appeal’s decision in the ...
In recent years, there has been a growing interest in schemes that offer employer provided nursery places through arrang...
One of the issues that has regularly featured in the case law concerning employment tax is the taxation of payments rece...
Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may ho...
For many people, some degree of hybrid working is now firmly here to stay.
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...
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
The employment-related securities rules caused a lot of controversy when they were first announced in April 2003, just a...
Under employment law, there are three status categories: employee, worker and self-employed.
The Upper Tribunal has affirmed the First-tier Tribunal’s ruling in HMRC v BlueCrest Capital Management (UK) LLP [2023] ...