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Employees

Reduce the administrative burden on businesses, charities or voluntary bodies.

The decision of the Court of Session on employment benefit trusts.

Summary of the recent European Union tax rulings on the state aid rules. 

HMRC increases the number of investigations into suspected payroll tax fraud.

P Andrew (TC4672)

Lifetime allowance will be reduced.

Treasury requesting feedback on rules for travel expenses.

The fundamental principles of salary sacrifice schemes: what they are, how they work and their future prospects.

Feedback on simplification of termination payments.

Reed Employment v CRC, Court of Appeal, 28 July 2015
Comparing the use of enterprise management incentive and employee shareholder schemes. 

The simplification of the tax and NIC treatment of termination payments is currently under consideration following an HMRC consultation document Simplification of the tax and National Insurance treatment of termination payments published on 24 July. It comes in response to the Office of Tax Simplification’s Review of employee benefits and expenses: final report published last July 2014.

Views are now sought on:

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