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Results: 1-10 of 91

Unpaid PAYE on employee shares - HMRC confirm an additional tax charge should not arise if there was an indemnity in place
  • CMS Cameron McKenna
  • United Kingdom
  • December 20 2016

HMRC has recently publicly confirmed that if an employee has given an indemnity for PAYE tax on shares, this stops a further tax charge arising on


Salary sacrifice draft legislation now published
  • CMS Cameron McKenna
  • United Kingdom
  • December 8 2016

In the Autumn Statement, the Government confirmed that it would remove the tax advantages of salary sacrifice for arrangements put in place after


DWP launches consultation on GMP conversion and equalisation issues
  • CMS Cameron McKenna
  • United Kingdom
  • November 29 2016

The Government is finally consulting on long-trailed proposals on equalising for the effect of guaranteed minimum pensions (GMPs) in private sector


Employee tax announcements in the Autumn Statement
  • CMS Cameron McKenna
  • United Kingdom
  • November 25 2016

The Autumn Statement had three tax announcements relevant for HR and employment specialists. Salary sacrifice The Government has announced its final


The end of ESS
  • CMS Cameron McKenna
  • United Kingdom
  • November 24 2016

Although employee shareholder shares or ESS arrangements already in place will keep their favourable tax treatment (at least for the moment), the


Pensions Ombudsman Update - October 2016
  • CMS Cameron McKenna
  • United Kingdom
  • October 5 2016

Update Welcome to our third Pensions Ombudsman Update. These quarterly Updates are designed to help you get to grips with the Ombudsman's thinking, to


VAT - HMRC updates the pensions industry on progress
  • CMS Cameron McKenna
  • United Kingdom
  • September 14 2016

Last week, HMRC announced that employers and trustees have until 31 December 2017 to comply with HMRC’s new requirements on the VAT treatment of


VAT further 12 month extension to pensions changes
  • CMS Cameron McKenna
  • European Union, United Kingdom
  • September 5 2016

HM Revenue and Customs has announced a further 12 month extension to transitional arrangements relating to the VAT treatment of pension scheme costs


Changes to the taxation of employment termination payments from April 2018
  • CMS Cameron McKenna
  • United Kingdom
  • August 24 2016

The Government response to the consultation on the tax treatment of employment termination payments has finally been published


Tax and NIC benefits of salary sacrifice to end
  • CMS Cameron McKenna
  • United Kingdom
  • August 16 2016

HMRC have produced a consultation paper proposing an end from April 2017 to the tax and NIC savings achievable through sacrificing cash salary for