Search

With more parents and guardians now working full time and living apart from other family members, there is a growing need for support from employers and childcare providers.

What’s going wrong with the Enterprise Investment Scheme? EIS and its little cousin Seed EIS have both been the subject of recent tax cases. In both instances, the taxpayer has won. 

On 20 March 2018, just a few weeks after the First-tier Tribunal had released its decision in the Christa Ackroyd case, four BBC broadcasters assembled before a House of Commons’ Select Co

Since it began in 2000 the UK’s Enterprise Management Incentive (EMI) share option scheme has been one of the most popular employee share schemes ever introduced.

First introduced in FA 2000, the intermediaries legislation for income tax, now in S48 et seq (Chapter 8), ITEPA 2003, has provided much head-scratching and argument amongst tax advisers, contracto

The Supreme Court’s decision in Pimlico Plumbers tells us two important things about employment rights and taxation of the gig economy.

The tide has undoubtedly gone out so far as such arrangements are concerned.

My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’.

It had previously been announced in the 2016 Budget that, from 6 April 2018, childcare vouchers would be closed to new entrants and replaced by the new Tax Free Childcare (TFC) scheme.

The curtain comes down

Disguised Remuneration (DR) arrangements involve a payment of a loan (often interest free, without any specific repayment terms and unlikely to be repaid) to an emp