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There are a number of tax consequences to be aware when employees are provided with company vans and fuel. A company van can be defined as a van made available to an employee by reason of their employment. There is usually nothing to report to H... Read More

HMRC's recently published, and usually routine, Employment related securities bulletincontains an important announcement on the future of EMI share options. It transpires that the EU state aid approval for the EMI share options scheme expired on... Read More

Employers are reminded that the deadline for submitting the 2017-18 forms P11D, P11D(b) and P9D is 6 July 2018. P11D forms are used to provide information to HMRC on all Benefits in Kind (BiKs), including those under the Optional Remuneration Arrange... Read More

There is no tax to pay on trivial benefits in kind (BiK) provided to employees where all of the following apply:the benefit is not cash or a cash-voucher; and costs £50 or less; and is not provided as part of a salary sacrifice or other contractual a... Read More

When your partner gives birth or when you adopt a child or have a baby by surrogate, you may be entitled to 1 or 2 weeks paternity leave and paternity pay. You are also entitled to take a small amount of unpaid time off work before the baby is born t... Read More

The First-Tier Tribunal recently heard three appeals that examined whether vehicles supplied to employees were vans or cars. The main appellant in this case was Coca-Cola European Partners GB Ltd (Coca-Cola) who supplied vehicles to a number of their... Read More

The Supreme Court has ruled in favour of HMRC over a long running tax avoidance case against a former incarnation of Rangers football club (now in liquidation). The case concerned a tax avoidance scheme under which the club paid remuneration to... Read More

Employees can obtain a tax-free benefit when provided with an employment-related cheap or interest-free loan. The most common is where the combined outstanding loan value to an employee is less than £10,000 throughout a tax year.The benefit is calcul... Read More

The Cycle to Work scheme was introduced in 1999 to help promote a healthy commute to work.The scheme allows employers to provide (technically loan) bicycles and cyclists’ safety equipment to employees as a tax-free benefit. Where the scheme condition... Read More