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Article

Herbert Smith Freehills LLP | United Kingdom | 15 Dec 2016

UK: Autumn Statement - taxation on termination payments and salary sacrifice

Our July-August 2016 ebulletin highlighted HMRC proposals to change the taxation of termination payments from April 2018, and in particular to

Article

Herbert Smith Freehills LLP | United Kingdom | 18 Dec 2015

UK: Autumn statement: employment law announcements

The Autumn Statement by the Chancellor on 25 November 2015 included the following: The apprenticeship levy will be introduced in April 2017 at a rate

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