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
The Office of Tax Simplification has just published its report ‘Claims and elections review:
The Coronavirus Job Retention Scheme (CJRS) introduced the word ‘furlough’ to tax advisers’ vocabularies.
The coronavirus pandemic has had, and continues to have, a far-reaching impact on all aspects of daily life, including a significant effect on the UK economy.
Many Chancellors aim to deliver a coherent programme of policy changes, built around a clear manifesto, that results in economic success that is demonstrably linked to the choices that ha
The Covid-19 outbreak has no doubt had an impact on the mobility of the internationally mobile workforce.