Tax

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Salary Sacrifice Arrangements - What Is The Benefit?

Following on from last month, when we considered the recent judgment of the European Court of Justice in Astra Zeneca UK Ltd v HMRC , dealing with the VAT consequences of a salary sacrifice arrangement, this month we look at the tax treatment of salary...

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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