Advanced Manufacturing & Technology Services New guidance intended to clarify the risk that a contractor will be caught by a controversial anti-avoidance rule aimed has been published by HM Revenue and Customs (HMRC). 11 May 2012
The European Commission is to investigate member states' tax provisions to ensure that they do not discriminate against cross-border workers, it has announced. 04 Apr 2012
This guide was last updated in August 2011.
This guide is based on UK law. It was last updated in July 2009. Salary sacrifice arrangements have become increasingly common in recent years. They offer clear advantages for employers and some...
The 50% additional rate of income tax payable by those individuals earning more than £150,000 per year will be reduced to 45% from April 2013 the Chancellor announced today. However, from April 2013 a cap on income tax reliefs will be introduced. 22 Mar 2012
Shares awarded to employees in 'cash box' companies as part of an avoidance scheme are 'readily convertible assets' (RCAs) on which an employer must account for income tax under pay as you earn (PAYE), a tribunal has ruled. 09 Feb 2012
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