Employment Law Partner, Warren Wayne, has been featured in LawNews.co.uk where he has commented on the consultation currently being run by the Office of Tax Simplification (OTS). The rise in remote working following the global COVID pandemic has prompted the OTS to launch a review of hybrid and distance working and the tax implications for […]
Read More… from In the Press – Warren Wayne discusses the challenges of cross-border working
On 18 May 2016 the Queen announced the introduction of the Pension Bill 2016. In this article we provide an overview of the main points of the new Bill that employers should be aware of. […]
Read More… from The new Pension Bill: Highlights in 5 minutes
The compulsory National Living Wage will take effect from 1 April 2016. The Department for Business, Innovation and Skills has published a guidance on how to calculate the minimum wage and more. […]
Read More… from Introduction of the new National Living Wage
In February 2016, the UK tax authorities (HMRC) announced that they will be cracking down on certain types of remuneration arrangements which seek to convert what would otherwise be taxable employment income into capital gains. […]
Read More… from UK tax authorities crackdown on remuneration tax avoidance
The draft Finance Bill 2016 was published on 9 December 2015 and contains a number of provisions that will be relevant to HR practitioners. These provisions implement the changes announced in the Government’s Summer Budget and Autumn Statement and will take effect from 6 April 2016. […]
Read More… from Highlights for HR professionals from the draft Finance Bill 2016
Following the tax announcements of the Summer Budget in July of this year, yesterday’s Autumn Statement focussed mainly on the Government’s Spending Review. However, it did also contain a few significant tax-related changes that will impact HR practitioners. […]
Read More… from Autumn Statement 2015: Main points to note for UK employers
The Government has announced that new legislation requiring companies to report on their gender pay gap will include an obligation to provide information on bonuses awarded to both men and women. Scrutiny will be placed on the criteria on which bonuses are awarded, to ensure they are fair and equal. […]
Read More… from Gender pay gap reporting now to include bonuses
The second budget of 2015 in many ways continues previous trends as the UK government looks to incentivise people into work, reduce state benefit and deficit bills and promote the UK as “open for business”. However there was one major surprise announcement impacting employers with the introduction of a new National Living Wage. Aside from this headline grabbing measure we saw a continued focus on reducing tax reliefs for the highest earners and the crack down on tax avoidance. […]
Read More… from Summer Budget 2015 – Key announcements relevant to UK Employers
The Financial Reporting Council published final revisions to the UK Corporate Governance Code which applies to UK listed companies for accounting periods starting on or after 1 October 2014. […]
Read More… from Directors’ remuneration: FRC publishes revisions to UK Corporate Governance Code
Jonathan Fletcher Rogers discusses the extent to which the Ramsey principle can be applied to tax avoidance schemes using employee bonuses, in an article first published in Tax Journal in May 2014. […]
Read More… from Employee bonuses—Court of Appeal upholds avoidance schemes