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From 6 April 2016, business expenses that are deductible by employees will become exempt if reimbursed by employers, subject to conditions.

Since August 2014 when HMRC wrote to employers that were disputing a PAYE charge it has become evident that many businesses are continuing to take this course of action.

Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.

On a due diligence exercise, it is common for the purchaser to request joint ITEPA 2003 s 431 elections from the target for reassurance that employee shareholders have acquired any restricted secur

Given the increasing number of multinational corporations with UK operations, HMRC recognise that employees will move between international offices.

The latest (and final?) round of OECD discussion drafts for public comment on the BEPS project were released in May and June.

Readers will recall that the Office of Tax Simplification (OTS) was set up by the coalition government.

The legislation for employment-related loans is contained in ITEPA 2003 Pt 3 Ch 7, and determines when one is a taxable benefit in kind (BIK).

In ‘A move in the right direction?’ from February’s Tax Adviser, we discussed some of the changes to the income tax and national insurance (NIC) treatment of share gains for internationally mobile

On 1 September 2013, the concept of ‘employee shareholder’ was introduced into UK employment law, together with an associated capital gains tax (CGT) exemption and some limited income tax relief.