Income tax and NICs will apply to initial transfer of shares, says Treasury
Businesses will be able to choose to offer only the new type of contract for new hires
Chancellor announces new share incentive scheme for employees who forgo employment rights
Freelancers are paid ‘in accordance with HMRC guidelines’
Public Accounts Committee says it is unclear how public sector organisations can obtain tax ‘assurance’
‘Considerable incentive’ to operate through a limited company remains
Restricted securities
There must be two or more distinct roles, says Andrew Roycroft
HMRC defends ‘strong record of success’ and considers whether to appeal
HMRC has recently published FAQs on the employee benefit trust settlement opportunity (EBTSO). Jim Wilson and Paul Cook consider whether the EBTSO is an opportunity not to be missed.