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Mark Groom (Deloitte) summarises changes in employment taxes, looking at what’s to come and areas we’ll soon leave behind. 
Chris Sanger (EY) reflects on the role that salary sacrifice arrangements play in delivering tax policy incentives.

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.

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.

Mark Groom and Dominic Haslam (Deloitte) look at HMRC proposals on overarching employment contracts.

The Upper Tribunal decision in the Julian Martin case paves the way for a fairer tax treatment of remuneration clawbacks, writes Mark Groom, partner, Deloitte

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

Is it time to replace the £30k tax exemption, as the OTS suggests, asks Peter Doyle, senior partner, Doyle Clayton

Thomas Dalby (Gabelle) answers a query on a client that acquired, and now wishes to dispose of, a company with a UK-resident EBT holding a number of shares

George Bull asks what’s going on with the proposed (and subsequently swiftly scuppered) PAYE/NIC merger