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Few Changes, No Surprises

Gary Hull Director of HRS Services at PricewaterhouseCoopers LLP examines the Pre-Budget Report from an employment taxes perspective
From an employment taxes perspective the Pre-Budget Report (PBR) did not contain any major surprises. However if one examines the details they reveal useful clarification in a number of areas.
Company Cars
Following the HMRC review into the taxation of employee car ownership schemes (ECOS) it was confirmed that a specific tax on ECOS will not be introduced for the time being and the present company car tax regime will remain unchanged. However HMRC has stated that it will continue to challenge schemes which have been incorrectly implemented especially where mileage payments have been...

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