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SALARY-SACRIFICE


VAT and salary sacrifice: lessons from Pertemps premium
Card image Robert Waterson
Card image Nicole Kostic

Robert Waterson and Nicole Kostic (RPC) examine an Upper Tribunal decision on salary sacrifice arrangements and economic activity.

9 October 2019
The VAT review for October 2019 premium
Card image Gary Barnett
Card image Nick Cronkshaw
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
30 September 2019
The changing national minimum wage landscape premium
Card image Ian Goodwin
Ian Goodwin (Mazars) discusses recent developments and the compliance issues facing employers.
14 June 2019
Surprising change in the treatment of cars and vans under salary sacrifice

Draft legislation for Finance Bill 2019 sets out that changes to cars and vans under salary sacrifice are due to 'an oversight'.

1 August 2018
Highlights of the draft FB 2017 employment tax provisions premium
Card image Patrick Ford

Patrick Ford (Squire Patton Boggs) reports on the termination payments and salary sacrifice arrangements provisions.

7 December 2016
Salary sacrifice: love it or hate it? premium
Card image Chris Sanger
Chris Sanger (EY) reflects on the role that salary sacrifice arrangements play in delivering tax policy incentives.
 
24 September 2015
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Lineker case settled
10 December 2024
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C Hoyle and others v HMRC
11 December 2024
Five key cases of 2024
11 December 2024
R Grint v HMRC
4 December 2024
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VAT on livestream events
4 December 2024
MOST READ Read all
L v HMRC
4 December 2024
Consultation tracker
12 December 2024
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