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116 results found

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

Latham & Watkins LLP | USA | 14 Dec 2009

New UK payroll tax for the 200910 bonus season

The Chancellor of the Exchequer announced the government’s oneoff "bank payroll tax" in the 2009 Pre-Budget Report on 9 December 2009.

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