Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions
The bulk of the Budget provisions this year had already been trailed in the Autumn Statement or earlier so there were few surprises. However there are some fundamental changes to the way that HMRC deals with selected benefits for employees not least in the share incentive arena.
Various increases in approved share plan limits were headlined in the Autumn Statement and take effect from 6 April 2014:
