Employment Tax

Employee share schemes

Sue El Hachmi and Mairi Granville-George provide an update on the HMRC ERS Service

P11D dispensations
1 September 2016

Jon Claypole and Michelle Perry ask whether the abolition of P11D dispensations will make life easier.

Share valuation
1 September 2016

William Franklin considers the implications of the withdrawal of post transaction valuation checks

The Terminator – Termination payments
Termination payments
1 September 2016

Keith Gordon discusses the First-tier decision in Tottenham Hotspur Ltd v HMRC [2016] UKFTT 389 (TC) which concerns termination payments paid to transferring footballers

One step further - payrolling benefits
Payrolling benefits
1 August 2016

Stephanie Symonds-Dye looks at the advantages and limitations of payrolling benefits

Workers' contributions – NICs
NICs
1 July 2016

Bill Dodwell considers the challenges involved in reforms to NICs

Identifying the boundaries – Employee share schemes
Employee Share Scheme
1 June 2016

Stephen Woodhouse considers the effect of the tax avoidance debate on share plan design

Into alignment – Income tax and NICs
Income tax and NICs

Marian Drew and Angela Brown set out the OTS’s road map for bringing income tax and NICs closer together

Finding the right route – travel and subsistence
Travel and subsistence

Marion Hodgkiss and Michael Steed look at where the travel and subsistence rules went wrong, and what might be done to fix them

Budget review
Budget 2016
1 April 2016

Bill Dodwell sifts through the detail of last month’s Budget