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.
Sara Cohen writes for Architect’s Choice03 July 2018
In an article for Architect's Choice, Sara Cohen discusses the concept of business owners sharing ownership with employees.
Lewis Silkin advises Cirkle on “transformational” Employee Ownership restructure26 April 2018
Leading law firm Lewis Silkin LLP has advised Cirkle, the PR and digital consultancy, on its move to become 60% owned by employees.
Tax on termination - employer NICs charges delayed23 November 2017
Some good news for employers was confirmed in the Chancellor’s autumn Budget.
Extending ‘off-payroll’ worker reforms to the private sector23 November 2017
The Chancellor announced in the autumn Budget that there will be a consultation in 2018 to tackle non-compliance with IR35 rules in the private sector.
Taxation of termination payments updated legislation published19 September 2017
The Government proposes to make a number of changes to the tax and national insurance (“NI”) treatment of termination payments.
Clarification on tax changes for the public sector ‘off-payroll’ workers22 February 2017
HM Revenue & Customs has issued guidance on forthcoming changes to the IR35 rules where workers provide their services to a public authority through a personal services company (“PSC”), i.e. a company owned and controlled by the worker.
Tax treatment of termination payments – simplification at last?29 November 2016
The Chancellor’s Autumn Statement included some welcome news regarding the forthcoming reform of the tax and national insurance (“NI”) treatment of termination payments. The Government launched a consultation to simplify the rules in 2016.
New PAYE and NIC rules for ‘off-payroll’ workers in public sector confirmed29 November 2016
In May 2016, the Government published a consultation paper outlining proposals to amend the IR35 legislation for workers who provide services, via a personal services company (“PSC”), to a public sector engager, whether directly or through a third party (such as an employment agency or outsourcing firm).