Employment Tax

Scotland-Branch-Conference-update
Scotland Conference
1 February 2018

Joanne Walker reports on the Scotland Branch Conference held in Stirling

new-income-tax-NIC-rules-OpRAs
Optional Remuneration
1 February 2018

Michael Steed looks at the new income tax and NIC rules for OpRAs and asks who the winners and losers are

commerciality-qualifying-non-UK-pensions
Pensions
1 February 2018

Anton Lane considers the commerciality of Qualifying non-UK Pensions

National-Minimum-Wage-National-Living-Wage
National Minimum Wage
1 January 2018

Ian Goodwin and Jon Claypole provide a timely update on the current status of the National Minimum and National Living Wage

money-laundering-regulations
Anti-money laundering regulations
1 December 2017

David Pett takes a look at the new Money Laundering Regulations, and the ‘Trust Registration Service’ they have spawned

share-scheme-incentives-employees-salaries
Employee share schemes
1 November 2017

William Franklin and Alan Garrod consider the importance of robust share scheme incentives in rewarding employees of all salaries and ages

Anton Lane considers the impact of the long running Rangers case
Employee benefits trusts
1 October 2017

Anton Lane considers the impact of the long running Rangers case

personal-service-companies
IR35
1 July 2017

Bill Dodwell asks whether personal service companies have had their day

UK-apprenticeship-levy
Apprenticeship levy

Kym Hanbridge and Eleanor Meredith provide guidance on the challenges faced by firms dealing with the UK apprenticeship levy

IR35-public-sector
IR35

Marion Hodgkiss and Michael Steed consider the challenges of giving advice relating to IR35 in the public sector