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EMPLOYMENT TAXES


Chris Thomas and Janet Hoskin identify the hot topics in employment tax for 2010

Mark Groom reviews the decision of the Upper Tribunal in Total People Ltd v HMRC

Enterprise Management Incentives were hit by the abolition of taper relief. David Cohen shows how an in-depth analysis of EMI can still reap rewards

The National Insurance Contributions Bill completed its second reading in the House of Commons on 23 November and was committed to a Public Bill Committee, which is scheduled to conclude its consideration of the Bill by 9 December.

HMRC has published an updated list of scale rates for expenses payments that can be made without deduction of tax to employees travelling outside the UK.

Mike Moore and Nathan Male look at whether company cars are still considered an attractive benefit

Andrew Penman explains the new rules limiting tax relief available on pension contributions and why they affect some individuals immediately

David Craddock explains how the long-term incentive plan operates, and considers its advantages and disadvantages VAT focus

Harvey Smith and Rob Hodkinson investigate expatriate compliance reviews

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