Gary Hull, director of employment solutions at PricewaterhouseCoopers LLP, looks at the few employment-related issues that were covered in the Pre-Budget Report 2006 and reflects on one or two areas that were not
Andrew Flint takes a sideways look at the tax world
HMRC has published for consultation draft clauses arising out of its work to develop a new administrative framework for the main taxes. This article by the team responsible for the publication discusses some of the issues
Jeremy Edwards and Liana Coyne, Baker & McKenzie LLP, compare the social security contribution treatment of employee share option plans in the UK, France, Belgium, Germany, Hong Kong and the USA
Continuing our series on employment strategies, Gary Hull, director of employment solutions at PricewaterhouseCoopers LLP, explores the pay strategies for lower-paid employees and their tax implications
Philip Moss, Partner, and Tracey Rutland, Associate, Osborne Clarke, discuss termination payments and how they are taxed
Mary Carter, Partner, and Mary Bryson, Senior Consultant, KPMG, discuss a number of tricky areas in relation to employee share plans and ways to avoid them
Richard Clarke, tax director at PricewaterhouseCoopers LLP, explores HMRC enquiries into mileage logs for company cars and company residence
In the third of three articles, John Hayward and Alec Ure, Pension Consultants, continue their explanation of the basic elements of the new pensions tax regime in the UK