BENEFITS-IN-KIND

Emily Au

It would seem logical that any asset provided by a company to their employees or directors should be deemed part of their remuneration for tax purposes. However, the legal position is not always so clear, write Liesl Fichardt and Emily Au (Quinn Emanuel).

Nicholas Yassukovich

Brontë Etherington-Cooper

Nicholas Yassukovich and Brontë Etherington-Cooper (EY) examine the UK employment tax implications of sending employees Christmas gifts and/or holding Christmas events to replace the traditionally held Christmas party.

Sarah Black

Sarah Black (11 New Square) reviews the Court of Appeal decision in the latest instalment of the Coca-Cola ‘car or van’ saga.

Mark Groom

As a number of HMRC and HM Treasury employment tax consultations are ending, Mark Groom (Deloitte) reviews the main points to emerge from the proposals so far.

Karen Toora

Mark Groom

Mark Groom and Karen Toora (Deloitte) summarise the most significant employment tax changes to look out for, along with key dates for employers and employees in 2015/16.

HMRC has issued the guidance below regarding the postponement of the proposed tax exemption trivial benefits, which was due to take effect from April 2015.

Darren Oswick (Simmons & Simmons) summarises the proposals in the relevant condocs and considers some of their ramifications