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
Lakshmi Narain sets out issues for advisers to consider this month, including the start of pension reforms required of employers
Gareth Miles and Tom Jarvis highlight points to watch in practice.
There must be two or more distinct roles, says Andrew Roycroft
HMRC points to benefits of filing online
Wendy Walton reviews proposed changes to rules affecting private client advisers for which the consultation period is soon to close.
Andy Treavett considers the decision in Blumenthal which demonstrates how commercial concepts can be more susceptible to the Ramsay doctrine than technical legal concepts.
UK/Israel Agreement: income from UK pension