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Our briefing No.233 outlined the position for occupational pension schemes that are caught by the special rules affecting cross-border schemes operating in another EU member state
Employers using temporary workers will have plenty to think about over the next year or so with both the arrival of a new EU directive and the anticipated removal of the VAT staff hire concession
Generally, income tax and primary (employee’s) national insurance contributions (primary NICs) are payable by an employee on the exercise of an unapproved share option
