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The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.

The employment-related securities rules caused a lot of controversy when they were first announced in April 2003, just a few days after the Income Tax (Earnings and Pensions) Act (ITEPA) 2003,

Trivial benefits

Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in the Income Tax (Earnings and Pension) Act 2003 s 323A: revising

The consultation forms part of a package of measures announced by the Chancellor at the Spring Budget which aim to reduce the number of people out of work due to long-term sickness.

The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are intended to allow employers to delay reporting an advance payment of salary (‘s

The CIOT has been in correspondence with HMRC regarding the application of the optional remuneration (OPRA) rules to cash long term incentive plans (LTIPs), which involve the deferral of annual bon

The Upper Tribunal has affirmed the First-tier Tribunal’s ruling in HMRC v BlueCrest Capital Management (UK) LLP [2023] UKUT 232 regarding the application of the salaried members rule

Under employment law, there are three status categories: employee, worker and self-employed.

During the festive season, employers will inevitably be thinking about rewarding their employees by way of Christmas presents and/or a Christmas party.

On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned the tax treatment of Employee Ownership Trusts (EOTs) and Employee Benefit Tru