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What are the implications of the Astra Zeneca decision for Salary Sacrifice Arrangements?

We intend to look at the tax treatment of salary sacrifice arrangements more generally in next month’s edition, but this month we consider the recent judgment of the European Court of Justice (“ ECJ ”) in Astra Zeneca UK Ltd v. HMRC...

A taxing question - deducting PAYE from severance payments

The tax treatment of termination payments has once again been the subject of judicial scrutiny and whilst the decision is unlikely to have implications beyond the facts of the particular case, it highlights the risks and uncertainties for employers and...
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