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Robert Waterson and Nicole Kostic (RPC) examine an Upper Tribunal decision on salary sacrifice arrangements and economic activity.

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
Ian Goodwin (Mazars) discusses recent developments and the compliance issues facing employers.

Draft legislation for Finance Bill 2019 sets out that changes to cars and vans under salary sacrifice are due to 'an oversight'.

Patrick Ford (Squire Patton Boggs) reports on the termination payments and salary sacrifice arrangements provisions.

Chris Sanger (EY) reflects on the role that salary sacrifice arrangements play in delivering tax policy incentives.