EMPLOYMENT TAXES

Termination payment

Ramsay applied

Goodwill and termination payments

The National Insurance Contributions Bill was introduced into Parliament on 17 July 2014. The draft Bill includes legislation relating to the following main measures:

HM Treasury is consulting until 10 October 2014 on the introduction of an employee shareholding vehicle for share schemes, following the Office of Tax Simplification (OTS) recommendation in its review of unapproved employee share schemes. This...

Following the completion of the Wood Review, and while the Oil and Gas Authority is being established, the government is consulting until 3 October 2014 on the long-term future of the fiscal regime in the context of a maturing basin

Employee remuneration scheme involving genuine loans

George Bull asks what’s going on with the proposed (and subsequently swiftly scuppered) PAYE/NIC merger

Employment related benefits: deductions

Philip Fisher considers the new consultations on employee benefits and expenses