Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Employment Tax
Employment Tax
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.
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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...
Employee ownership trusts: preparing for transition
Employee ownership is a growth sector in the UK. The Employee Ownership Association identifies over 1,400 employee-owned...
Combining employee ownership trusts with share schemes: a complicated compound
More and more is being written about employee ownership trusts and the tax incentives available when establishing them (...
The income record viewer: a digital handshake
In one ideal world, clients would provide their agents with details of their employment income in a timely fashion....