This content is no longer in use on Tolley+ Guidance

Employment-related securities and the remittance basis

Copyright © 2025 LexisNexis
Produced by Tolley in association with Karen Speight
Employment Tax
Guidance

Employment-related securities and the remittance basis

Copyright © 2025 LexisNexis
Produced by Tolley in association with Karen Speight
Employment Tax
Guidance
imgtext

This content is no longer in use on Tolley+™ Guidance

To view our latest tax guidance content,
sign in to Tolley+™ Guidance or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL

Karen Speight
Karen Speight

Freelance Lecturer

Qualified as both a solicitor and a Chartered Tax Advisor, Karen has over 25 years' experience in professional services, including 11 years as a partner at Ernst & Young. Whilst in practice, she specialised in all aspects of employee reward and development including design, implementation, compliance and administration, and now enjoys using that experience to help develop others.

Read moreRead more
Powered by Tolley+™
  • 12 Jun 2025 10:11

Home/ Tolley Tax Guidance/ Employment Tax / Managing global mobility

Popular Articles

Employment Tax

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more Read more
Trusts and Inheritance Tax

Holdover relief for disposals by trustees

Holdover relief for disposals by trusteesOverviewWhere a capital gain has been realised on an asset that has been disposed of and that disposal was not for full value (that is not in an arm’s length sale) then holdover relief may be available. This will happen when trustees appoint capital assets

14 Jul 2020 11:54 | Produced by Tolley Read more Read more
Employment Tax

Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

14 Jul 2020 11:58 | Produced by Tolley in association with Paul Tew Read more Read more