The latest HMRC statistics relating to flexible pension withdrawals under the 2015 reforms give an interesting indication of how pensions have been affected by policy changes.
Ian Hyde and Chris Thomas (Pinsent Masons) examine the options currently under consultation for improving levels of compliance with the IR35 in the private sector and how these will affect businesses and their contractors.
Rhiannon Kinghall Were and Nigel Doran (Macfarlanes) review the consultation proposals which are intended to reduce administrative burdens.
Determining whether shares are held as employment-related securities is not always straightforward. David Pett (Temple Tax Chambers) takes a closer look.
What are the practical implications of the expiry of EU state aid approval for EMI schemes?