Tax & Legislation
We provide you with up-to-date information on legislation and tax affecting employee benefits in the UK. Employee benefits legislation covers all benefits from pensions, company cars and share schemes to transfer of undertakings (TUPE) and minimum wage. Benefits tax plays a key role in shaping which benefits are offered, for example, the use of tax efficient benefits has been boosted through the use of salary sacrifice.
Definitions of tax & legislation
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News
Staff earning £100k or more to be hit by higher tax from 6 April
A decrease in employee salaries and bonuses paid after 5 April is only one example of the incomes to be impacted by the looming 50% income tax rate.
16 Feb Grays Timber Products employee loses shares case
01 Feb Pada settles on national employment savings trust (Nest) for personal accounts
12 Jan Government announces final auto-enrolment regulations
06 Jan Guaranteed minimum pension slip to be corrected
06 Jan Government revises decision on childcare voucher tax breaks
Analysis
Thought leaders 2010: The year ahead: What is the new vision for employee benefits?
This promises to be a big year for change in the benefits world, not least because of the general election, says Sam Barrett
03 Dec Traumatic year for reward draws to a close
03 Dec Implications of early retirement law
07 Sep High-earner tax changes will affect reward for all
03 Aug Buyer's guide to cycle-to-work schemes (August 2009)
Case Studies
Royal Mail wrong to dock workers' pay
An employment tribunal has ruled that Royal Mail must reimburse pay it docked from postal workers last August after wrongly penalising them for carrying out unlawful industrial action by working slowly.
03 Dec BT prepares for legal changes around benefits
03 Sep Case law - Flexible retirement
06 Aug BNP Paribas wins flex working ruling
09 Jul City lawyer brings age discrimination case before tribunal
Research
Pensions tax changes could cost execs more than £50,000
Changes to pension tax relief mean a typical director of a FTSE 100 company will, from 2011, pay more than £50,000 a year in additional tax until they retire.
15 Jul Origen research: Age discrimination laws yet to impact on employers
01 Jul Age discrimination laws yet to impact on employers – say Origen
01 May Employee Benefits Research 2009: tax efficient benefits and salary sacrifice
12 Jun Vehicle taxation and law on corporate manslaughter puts a strain on businesses
