Just visiting
Given the increasing number of multinational corporations with UK operations, HMRC recognise that employees will move be...
Employment Tax
Employment Tax
Interesting inequalities
The legislation for employment-related loans is contained in ITEPA 2003 Pt 3 Ch 7, and determines when one is a taxable ...
Simpler Status
Readers will recall that the Office of Tax Simplification (OTS) was set up by the coalition government....
Most popular reads
Latest briefings
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 income tax and ...
Traps for the unwary
On 1 September 2013, the concept of ‘employee shareholder’ was introduced into UK employment law, together with an assoc...
What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conserv...
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 mobile emplo...