HMRC has issued an update confirming that, with effect from 2 July 2018, where there has been a TUPE transfer of employees, all national minimum wage
On 18 May 2018, HMRC published a consultation document entitled “Off-payroll working in the private sector” with the aim of tackling what it perceives
Where shares are sold to cover PAYE over one or two days, HMRC guidance allows the taxable value to be based on the average sale prices...
All of your employee share plans in which UK employees participate need to be registered with HM Revenue & Customs in advance of 6 July 2015 through
Key changes to the approved share plan legislation have taken place in the past 12 months and a further wave of changes are due to take place from 6
The First Tier Tax Tribunal (Julian Martin v The Commissioners for HMRC 2013 UKFTT 040) has allowed an employee to set-off the amount of a bonus
On 9 December 2010 HMRC released draft legislation in the Finance Bill 2011 designed to "tackle arrangements involving trusts and other vehicles used to reward employees which seek to avoid, defer or reduce tax liabilities".
In Wednesday's Budget the Chancellor announced the introduction of various anti-avoidance measures designed to counteract attempts to avoid paying what the Government considers to be the correct amount of income tax.
It is now less than five months before the new 50 personal income tax rate (for earnings above £150,000) is a reality.