Articles
In this article, Mark Ling, Head of Capital Markets, explores how the market is reacting to sustainable investing.
Sustainability – a burning issue for the coming year
Sport stars and performers are under intense pressure to justify their performance fee or win competition prize money to avoid getting on the wrong side of the HMRC. Phil Clayton explains.
UK tax liability for offshore sports stars and entertainers
This year’s Spring Budget brought in a raft of changes to pension tax in favour of the taxpayer. We break down what you need to know.
Pension tax changes: how to take advantage
The Conservative Party are weighing up the option to do away with Inheritance Tax (IHT) before the next general election. But PKF Littlejohn’s Andrew McCready considers alternative strategies.
Inheritance Tax: for or against?
Not all benefits can be provided using salary sacrifice and some deliver more savings than others, for both employers and employees. We explain how to get the best from the arrangement.
Salary sacrifice: what benefits offer the best savings and what are the common pitfalls?
HMRC have now further extended the deadline for making voluntary National Insurance Contributions for the years April 2006 onwards.
Newsbite: National Insurance Contributions
Have you considered implementing a company share scheme as a way of rewarding your employees?
Newsbite: Share schemes
Employers that have employees working from Europe need to be aware that the UK has opted not to sign up to the new EU Framework Agreement on social security for teleworkers. We explain.
Beware of social security rules for teleworkers in European countries
A large number of businesses use equity as a way of incentivising and rewarding their employees. In this article we look at different mechanisms for equity incentivisation and some common pitfalls.
What’s the best way to incentivise your workforce with equity?
A company eye test is increasingly being seen as part of an employee’s compensation. We take a look at how it can fit into a company’s benefits package, and when it becomes taxable.
Do you see eye tests as an employee benefit?
Phil Clayton sets out the pros and cons of the different share option schemes and highlights some potential tax pitfalls.
Options in effectively obtaining a share of your company’s growth
Following the 2023 Spring Budget, HMRC’s tax advantaged share schemes have had a quiet makeover, Tafara Golding explains some of the key changes.