The Upper Tribunal’s confirmation in the Martin case that relief is available for bonus clawbacks is welcome, but that relief is limited. Andrew Roycroft (Norton Rose Fulbright) analyses the decision.
Business Secretary Vince Cable has launched a wide-ranging employment review to help clarify and potentially strengthen the employment status of up to a million British workers.
Director can remain an employee after his resignation
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
NIC records
Payment on termination of healthcare scheme
Bonus repayments and negative earnings
Darren Oswick (Simmons & Simmons) summarises the proposals in the relevant condocs and considers some of their ramifications
Keith Gregory (NGM Tax Law) answers a query on how an EBT trustee wishing to provide loan finance in connection with a joint venture development company can avoid triggering a charge under the disguised remuneration rules