The following Share Incentives precedent provides comprehensive and up to date legal information on Acknowledgment of changes to terms and conditions of employment to...
The following Tax practice note provides comprehensive and up to date legal information on Apprenticeship levy
The following Pensions practice note provides comprehensive and up to date legal information on Asset-backed contributions—tax treatment
The following Pensions practice note provides comprehensive and up to date legal information on Authorised and unauthorised payments
The following Pensions practice note provides comprehensive and up to date legal information on Benefit crystallisation events (BCEs)
The following Employment practice note provides comprehensive and up to date legal information on Bonus schemes
The following Share Incentives Q&A provides comprehensive and up to date legal information on Can an employee on variable pay participate in a salary sacrifice...
The following Share Incentives Q&A provides comprehensive and up to date legal information on Can an employee participate in a salary sacrifice arrangement which would...
Can an individual who is a member of a UK registered pension scheme but who was not a UK tax resident for a year carry forward their unused annual allowance from that tax...
Can member contributions made by payroll deduction under a net pay arrangement be deemed to be received by the scheme on the actual date of receipt (rather than the date...
The following Tax precedent provides comprehensive and up to date legal information on Client letter explaining the employee and employer tax consequences of staff...
The following Tax practice note provides comprehensive and up to date legal information on Convertible securities—definition
The following Tax practice note provides comprehensive and up to date legal information on Convertible securities—tax treatment
The following Tax Q&A provides comprehensive and up to date legal information on Coronavirus (COVID-19)—what are the potential tax consequences of working remotely,...
The following Share Incentives practice note provides comprehensive and up to date legal information on Corporation tax relief and employee share schemes...
The following Tax practice note provides comprehensive and up to date legal information on Corporation tax relief for employee share and share option acquisitions...
Could a personal service company structure be regarded as a sham, such that the individual is, for the purposes of employment law rights, an employee of the engager?...
The following Pensions practice note provides comprehensive and up to date legal information on Disguised remuneration and pensions
The following Tax practice note provides comprehensive and up to date legal information on Disguised remuneration and the self-employed
The following Tax practice note provides comprehensive and up to date legal information on Disguised remuneration—structure of the regime and its implications in practice...
The following Tax practice note provides comprehensive and up to date legal information on Disguised remuneration—tax planning environment before rules introduced...
The following Tax practice note provides comprehensive and up to date legal information on Disguised remuneration—the gateway
The following Tax practice note provides comprehensive and up to date legal information on Disguised remuneration—the loan charge
The following Tax practice note provides comprehensive and up to date legal information on Disguised remuneration—the relevant steps
The following Tax practice note provides comprehensive and up to date legal information on Disguised remuneration—the tax charge and responsibility for paying tax...
The following Tax Q&A provides comprehensive and up to date legal information on Do regulated care homes fall into the category of ‘public authority’ for the purposes of...
