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ITEPA-2003


MyPay v HMRC premium
Application to amend grounds of appeal refused.
31 October 2023
The taxation of off-payroll workers: the legislative waterfall premium
Card image Penny Simmons
Penny Simmons (Pinsent Masons) considers the interaction of the IR35, intermediaries and construction industry scheme rules.
25 October 2023
M R Currell Ltd v HMRC premium
Payment to EBT was earnings 
25 July 2023
HMRC v J Kunjur premium
Expenses were not incurred in the performance of duties of employment
18 July 2023
Meades v HMRC premium
HICBC due despite remarriage
11 July 2023
Charman: old ERS law, new insights premium
Card image Nigel Doran
Card image Philip Swinburn
Nigel Doran and Philip Swinburn (Macfarlanes) examine the Upper Tribunal decision on the employment-related securities provisions of ITEPA 2003 Part 7.
18 September 2020
The disguised remuneration regime unpacked starpremium
Card image Karen Cooper
Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.
5 March 2020
Managing the retirement of a senior employee
Card image Thomas Dalby

Thomas Dalby (Gabelle) answers a query on managing the retirement of a senior employee who holds company shares, as well as assets in an EBT.

11 March 2015
EDITOR'S PICKstar
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S Lefort v HMRC
31 October 2024
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