Insights

Human Capital

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.

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Article

Salary sacrifice: what benefits offer the best savings and what are the common pitfalls?

Human Capital

HMRC have now further extended the deadline for making voluntary National Insurance Contributions for the years April 2006 onwards.

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Article

Newsbite: National Insurance Contributions

Human Capital

Have you considered implementing a company share scheme as a way of rewarding your employees?

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Article

Newsbite: Share schemes

Human Capital

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.

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Article

Beware of social security rules for teleworkers in European countries

Human Capital

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.

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Article

What’s the best way to incentivise your workforce with equity?

Human Capital

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.

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Article

Do you see eye tests as an employee benefit?

Personal Tax

Phil Clayton sets out the pros and cons of the different share option schemes and highlights some potential tax pitfalls.

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TaxTalk

Options in effectively obtaining a share of your company’s growth

Corporate Tax

Following the 2023 Spring Budget, HMRC’s tax advantaged share schemes have had a quiet makeover, Tafara Golding explains some of the key changes.

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TaxTalk

Share schemes to become less bureaucratic

Corporate Tax

Blockchain Technology is an area in which there is constant innovation and improvement in the baseline technology, and is therefore an area where the availability of R&D tax relief should be strongly considered.

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TaxTalk

R&D Tax Relief on blockchain technology

VAT

Insurers should consider how their investments impact their VAT partial exemption calculations before HMRC beats them to it.

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Insurer Update

PESMs: are you applying yours correctly?