Sports drinks
Sales promotion schemes
Restricted securities
Lesley Fidler on HMRC’s salary sacrifice guidance for cycles
Karen Davidson on UBS AG v HMRC and restricted securities
Bank payroll tax revisited: too unsubtle to deliver cultural change?
David Craddock provides a refresher guide
New bonus rates apply to SAYE share option schemes from 12 September. No bonus is earned on three year contracts.
HMRC has updated a table setting out what information it will accept over the telephone, after it announced that it would accept telephone claims for remission of tax under extra-statutory concession A19. See www.lexisurl.com/Ql8d7.
Dave Hartnett, HMRC’s Permanent Secretary for Tax, is set to be questioned by the House of Commons Treasury Committee today on HMRC’s operation of the PAYE system.