Reviewing the impact of Astra Zeneca UK Ltd v HMRC
Validity of company voluntary arrangement
Mark Groom explains why a robust tax analysis is essential in devising a flexible benefits programme
To QCB or not to QCB, that is the question. Aaron Fairhurst investigates
The August 2010 issue of HMRC’s Employer Bulletin is available via www.lexisurl.com/7hnBn and declares that www.businesslink.gov.uk is the ‘new home for HMRC guidance and transactions’.
An optional, ‘simplified’ approach to valuing cycles sold to employees after the end of a loan period is set out in a new paragraph EIM21667a of HMRC’s Employment Income Manual.
The National Minimum Wage Regulations 1999 (Amendment) Regulations, SI 2010/1901, increase the hourly rates with effect from 1 October 2010.
Catherine Robins considers the impact for employers of the income tax and national insurance changes announced in the emergency Budget
Philip Fisher on PAYE
David Craddock discusses the tax advantages and consequences of EMIs