Determining whether shares are held as employment-related securities is not always straightforward. David Pett (Temple Tax Chambers) takes a closer look.
As a number of HMRC and HM Treasury employment tax consultations are ending, Mark Groom (Deloitte) reviews the main points to emerge from the proposals so far.
Philip Fisher considers the new consultations on employee benefits and expenses
Steve Ashworth advises on how to avoid P11D problems
Jackie Wheaton answers a query on the tax treatment of legal costs of an out of court settlement.