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Article

Bristows | United Kingdom | 30 Oct 2018

Budget 2018: Tax Highlights

This is a ‘hot topic’ in the tax world that has been the subject of much debate over the past six months. There are ongoing global efforts to come up

Article

Bristows | United Kingdom | 15 Mar 2018

The cost of uniform and the minimum wage

From 1 April 2018, the national living wage increases to £7.83 for those aged over 25 and the national minimum wage increases as follows: £7.38 for

Article

Bristows | United Kingdom | 13 Apr 2017

Current awareness - April 2017

The Employment Rights (Increase of Limits) Order 2017 will make the following changes, effective from 6 April 2017: Maximum compensatory award for

Article

Bristows | United Kingdom | 12 Dec 2016

Christmas - a present for the taxman?

It might be that an employer gives a small gift to employees. If the gift is a “trivial benefit”, then no tax or national insurance needs to be paid

Article

Bristows | United Kingdom | 17 Sep 2015

Tax treatment of discrimination compensation payments

The treatment of discrimination compensation has always been difficult to navigate, but a new decision of the First Tier Tribunal in Mr A -v- HMRC

Article

Bristows | United Kingdom | 4 Aug 2015

New consultation on the tax treatment of termination payments

On 24 July 2015, HMRC and HM Treasury issued a joint consultation on the tax and national insurance contributions (NICs) treatment of payments made

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