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Employment Tax
Company cars

The following Employment Tax guidance note provides comprehensive and up to date tax information on Company cars

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Employment Tax
Pension scheme types

The following Employment Tax guidance note provides comprehensive and up to date tax information on Pension scheme types...

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Employment Tax
Brexit ― personal tax and employment taxes implications

The following Employment Tax guidance note provides comprehensive and up to date tax information on Brexit ― personal tax and employment taxes...

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Employment Tax
Interaction between the employment allowance and the coronavirus job retention scheme (CJRS)

The following Employment Tax guidance note provides comprehensive and up to date tax information on Interaction between the employment allowance and...

Coronavirus (COVID-19)
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Employment Tax
Loan charge

The following Employment Tax guidance note provides comprehensive and up to date tax information on Loan charge

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Employment Tax
Outcome of the independent loan charge review

The following Employment Tax guidance note provides comprehensive and up to date tax information on Outcome of the independent loan charge review...

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Employment Tax
Dual contracts

The following Employment Tax guidance note provides comprehensive and up to date tax information on Dual contracts

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Employment Tax
Bonus and incentive schemes

The following Employment Tax guidance note provides comprehensive and up to date tax information on Bonus and incentive schemes...

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Employment Tax
Outbound secondment ― payroll issues

The following Employment Tax guidance note provides comprehensive and up to date tax information on Outbound secondment ― payroll issues...

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Employment Tax
Offshore employment companies

The following Employment Tax guidance note provides comprehensive and up to date tax information on Offshore employment companies...

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Popular documents
LEXISNEXIS

Indexation allowance and rebasing

This guidance note explains the general rules surrounding the availability of indexation allowance on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview of the general position regarding company disposals, please refer to

LEXISNEXIS

Rent-a-room relief

The rent-a-room scheme was introduced in the early 1990s to encourage homeowners to take in lodgers.Fundamentally, the rent-a-room scheme is a relief which means that the rent received by an individual from a lodger (up to a prescribed limit) can be exempt from income tax. If the gross rents are

LEXISNEXIS

Employee benefit trusts

Employee benefit trusts (EBTs) are commonly used to support employees’ share schemes and to provide other benefits to employees in the form of pensions and bonuses.Their use has been significantly affected by the introduction of the disguised remuneration rules. Although the statutory exclusions

LEXISNEXIS

Utilising the capital gains tax annual exemption

Why is this important?Tax-free amountEach individual, whether or not they are resident in the UK, is entitled to an annual exempt amount when calculating the taxable amount of their chargeable gains for the tax year (although see the exceptions below). The annual exempt amount is also known as the