Tax for Employers & Executives
Working closely with our top ranked Employment team, we have extensive experience on advising on all aspects of reward and incentives from the design and implementation of equity and cash incentives to employment tax compliance.
Our work often has an international dimension and we regularly advise on the implications for internationally mobile employees.
Our client base ranges from small private businesses to listed multi-national companies across all sectors.
Whilst much of our work is acting for employers, we also have a strong reputation in advising senior executives. We can help them understand and assess the package they are being offered, whether on recruitment, during or on the termination of their employment or partnership, and can put forward alternatives which may be more beneficial to them from a tax perspective.
Find out more about our tax team’s expertise in Shares & Options, Cash Plans & Incentives, Employment Tax, Internationally Mobile Executives and Corporate Governance.
Frequently asked questions on termination payments29 March 2023
Our FAQs Inbrief looks at some of the common tax questions that arise on termination of employment.
Tax rules for employment intermediaries - what this means for agencies and employment businesses31 October 2022
Over recent years a number of anti-avoidance measures have been introduced in a bid to tackle “disguised employment”. Disguised employment refers to those situations where arrangements are implemented to falsely treat employees or workers as self-employed, primarily to gain a tax or National Insurance Contributions (NICs) advantage.
Remuneration regime: consultation on material risk takers29 September 2021
The Prudential Regulation Authority is consulting on changes to the identification of material risk takers for banks, building societies and PRA-designated investment firms
IR35 compliance checks: are your ducks in a row?23 September 2021
Nearly six months on from the introduction of a new IR35 regime in the private sector, HMRC has started IR35 compliance checks in both the financial services and the oil and gas sectors.
New Remuneration Code - For investment firms regulated under the Markets in Financial Instruments Directive02 September 2021
Since the 2007/08 financial crisis, as a result of both UK government and European initiatives, the financial services industry has been the focus of wide-ranging reform.
Remuneration codes - For banks, building societies and investment firms19 August 2021
Since the 2007/08 financial crisis, the financial services industry has been the focus of wide-ranging reform as a result of both UK government and European initiatives. For banks, building societies and designated investment firms the latest reforms, implementing the fifth set of amendments to the EU Capital Requirements Directive (CRD V), took effect for performance periods beginning after 28 December 2020.
Posting employees to the EU, EEA or Switzerland? Don’t forget the social security position15 February 2021
In a welcome move last week, the EU notified the UK that all EU countries will apply the “detached workers” exception to UK employees who are temporarily seconded to work in the EU. Similarly the UK will apply the detached workers exception for EU employees who are temporarily seconded to work in the UK. This article reviews the latest position.