Workers rights
The Supreme Court’s decision in Pimlico Plumbers tells us two important things about empl
Employment Tax
Employment Tax
No single key
First introduced in FA 2000, the intermediaries legislation for income tax, now in S48 et seq (Chapter 8), ITEPA 2003, h...
The strange death and resurrection of EMI
Since it began in 2000 the UK’s Enterprise Management Incentive (EMI) share option scheme has been one of the most popul...
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Latest briefings
Spring is sprung
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’....
Masters of disguise unmasked
The tide has undoubtedly gone out so far as such arrangements are concerned.
Childcare vouchers given last minute reprieve
It had previously been announced in the 2016 Budget that, from 6 April 2018, childcare vouchers would be closed to new e...
Spring to mind
The CIOT and its partners in the Better Budgets: Making Tax Policy report were delighted that Chancellor Philip Hammond ...
European delights
Though Social Security is often not regarded as a tax by the public, it is a major source of revenue for governments thr...
Masters of disguise
The curtain comes down Disguised Remuneration (DR) arrangements involve a payment of a loan (often interest free, witho...
Electric cars and employment taxes
Recent years have seen a remarkable increase in the popularity of electric cars.