Employment Tax

Smiley's People – Inducement payments
Inducement payments
1 March 2016

Keith Gordon discusses the Upper Tribunal’s decision on the tax treatment of an incentive payment made to a group of employees in HMRC v Smith & Williamson Corporate Services Ltd and HMRC v Patrick Smiley

Employment Taxes Voice, Issue 1
Employment Taxes Voice
25 February 2016

Susan Ball asks: Are you prepared for the employment tax changes in April 2016?

Employment Taxes Voice, Issue 1
Employment Taxes Voice
25 February 2016

Teresa Preece brings us up-to-date on pensions

Employment Taxes Voice
25 February 2016

Eleanor Meredith highlights the facts: it is true that STBV reporting has become special

Employment Taxes Voice, Issue 1
Employment Taxes Voice
25 February 2016

Mark Groom provides an update on progress to date with travel and subsistence expenses

Employment Taxes Voice, Issue 1
Employment Taxes Voice
25 February 2016

A period of unprecedented change…with more to come!

Plan B for the Light Blues – Employee benefit trusts
Employee benefit trusts

Stephen Woodhouse and Charlotte Fleck consider what is next for EBTs as a result of the Rangers decision

Growing SMEs – Employment-related securities
Employment-related securities
1 January 2016

William Franklin considers how growth shares can be used to incentivise expansion in SMEs

Autumn savings – Autumn Statement
Autumn Statement
1 January 2016

Bill Dodwell picks out the main points announced in this year’s Autumn Statement

Global governance – Non-resident directors
Non-resident directors
1 January 2016

Charlene Wong Min and Sophie Nash consider the rules and reporting requirements for non-resident directors