Deciding whether or not to take up HMRC’s offer of settlement in relation to EBT arrangements is often the easy part, James Hume writes.
NIC on car provided for employees
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