Salaried members guidance: changes to the rules-based test
Since its introduction just over 10 years ago, the salaried member legislation has been an important compliance area for...
Employment Tax
Employment Tax
Balancing benefits and compliance: the National Minimum Wage
The National Minimum Wage (NMW) came into force under the Labour government in 1999.
PGMOL v HMRC: the long-awaited decision on employment status
Exactly three years ago, in the November 2021 issue of Tax Adviser, I wrote about the Court of Appeal’s decision in the ...
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Employer provided nursery care: material financial responsibility
In recent years, there has been a growing interest in schemes that offer employer provided nursery places through arrang...
Termination of employment: when is a payment tax free?
One of the issues that has regularly featured in the case law concerning employment tax is the taxation of payments rece...
Restricted stock units: the cost of vesting
Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may ho...
Employment-related securities: International hybrid working
For many people, some degree of hybrid working is now firmly here to stay.
Taxing discretionary gifts to employees: OOCL UK Branch v HMRC
A payment made by an employer to an employee will usually be subject to tax as employment income and, in the case of a c...
Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Vermilion Holdings: how a deeming provision works in the context of employment-related securities
The employment-related securities rules caused a lot of controversy when they were first announced in April 2003, just a...