A global issue
Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business ...
Employment Tax
Employment Tax
Winners and Losers
Following Philip Hammond’s decision to abandon planned increases in Class 4 NICs, you could be forgiven for thinking tha...
Incentives and rewards
In order for an option to qualify for EMI status, the company, the employee and the option itself need to meet certain c...
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Rocket science
Pensions and taxation are two of the most fiendishly complicated subjects.
Clear waters
The tax treatment of payments on termination of employment has long been a topic of interest for employers, and it is of...
Salary Sacrifice – what should we be thinking about?
Following a period of consultation last year, the Chancellor of the Exchequer’s announcement in his Autumn Statement and...
P11DS/PSAS – All change?
2016/17 is a year of significant change for P11Ds and PAYE Settlement Agreements (PSAs). Employers and advisers must ens...
National Insurance time limits
Introduction The Autumn Statement announced that the Government was considering reform of the time limits related to t...
Finance Bill 2017 and the reform of the UK taxation of non-UK pensions
Introduction The 2016 Autumn Statement included a relatively short paragraph regarding the potential reform of the UK t...