Employee shareholder exits: capital or income?
There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares.
There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares.
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).
For many years, employer-supported childcare in the UK was closely associated with childcare vouchers.
Since the Budget, there has been much debate over whether Rachel Reeves and the Labour government have breached their manifesto pledge not to raise income tax.
Over the last 25 years, the UK’s employment tax legislation has evolved largely in response to repeated attempts by successive governments to reduce PAYE and NICs avoidance in labour supply cha
IR35 in the Private Sector: 15 months for everyone to put their house in order.
Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.
The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for employee share option plans.
The question of employment status is currently a hot topic and there is no shortage of cases going through the Tribunal which consider it.
International business expansion normally means recruiting people in overseas territories or sending UK employees to work abroad.