The strange death and resurrection of EMI
Since it began in 2000 the UK’s Enterprise Management Incentive (EMI) share option scheme has been one of the most popul...
Employment Tax
Employment Tax
Spring is sprung
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’....
Masters of disguise unmasked
The tide has undoubtedly gone out so far as such arrangements are concerned.
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Childcare vouchers given last minute reprieve
It had previously been announced in the 2016 Budget that, from 6 April 2018, childcare vouchers would be closed to new e...
Spring to mind
The CIOT and its partners in the Better Budgets: Making Tax Policy report were delighted that Chancellor Philip Hammond ...
European delights
Though Social Security is often not regarded as a tax by the public, it is a major source of revenue for governments thr...
Masters of disguise
The curtain comes down Disguised Remuneration (DR) arrangements involve a payment of a loan (often interest free, witho...
Electric cars and employment taxes
Recent years have seen a remarkable increase in the popularity of electric cars.
Good Tax: Status Issues
The title is intended to signpost the need for a deep dive review of the differing tax and national insurance (NI) treat...
Good Tax – the tax cost
Tax burden is highest amongst employees (and PSCs where IR35 applies), followed by self-employed sole traders, with the ...