Interesting inequalities
The legislation for employment-related loans is contained in ITEPA 2003 Pt 3 Ch 7, and determines when one is ...
Employment Tax
Employment Tax
Simpler Status
Readers will recall that the Office of Tax Simplification (OTS) was set up by the coalition government. ...
Two steps forward, three steps back?
In ‘A move in the right direction?’ from February’s Tax Adviser, we discussed some of the changes to the incom...
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Traps for the unwary
On 1 September 2013, the concept of ‘employee shareholder’ was introduced into UK employment law, together wit...
What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at t...
Are you ready for the 'big five'?
Over the next few years, we can expect a number of changes to employment taxes. They are: ...
A move in the right direction?
The taxation of employment related securities (ERS) has always been complicated and when an internationally mo...