This was an uneventful Budget from the employment tax perspective, which is likely to be a relief for employers, following the major changes in recent years. However, employers are still wrestling with changes which have already been announced. In particular, the impact of the new ‘disguised remuneration’ regime (on which we are awaiting the revised draft legislation) and the wider issue of remuneration planning for higher earners remain hot topics. In addition, there were announcements of significant consultations on residence issues and the taxation of non-UK domiciliaries, which will need to be kept under review.
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