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Employment Tax

Tax issues relating to employment can often be hugely complex. At Lupton Fawcett, we know how important it is to work closely with the Employment team in order to fully understand all the issues at hand to help give you the right advice.

We can also provide stand-alone tax advice to you and are happy to collaborate with your appointed advisers to implement solutions or provide second opinions. 

It is also an area which regularly changes, for example, the recent Office of Tax Simplication report on benefits, expenses and remuneration payments and changes to the agency worker rules.

We can assist you on various employment tax issues including:

  • taxation of termination payments
  • employment related securities
  • share buy-backs from departing employees
  • tax efficient employee share options and incentives
  • applications for tax clearances on relevant terminations
  • employment status and associated tax issues
  • tax issues relating to non-executive directors
  • personal service companies (IR35 legislation)
  • agency worker tax legislation
  • general employment tax issues

Due to the nature of our practice, the majority of the work we do in this area is highly confidential, but the following gives some examples of our experience:

  • advising on the £30,000 exemption in a variety of cases
  • advising on clawback of bonus payments (taxation of negative earnings)
  • advising on the availability of disability exemption for payment on termination
  • payments for variation of rights/duties in connection with employment
  • looking into the possibility of Regulation 72 direction or “Demibourne” direction where the employer did not withhold PAYE and NICs
  • exempt shareholder status (shares for rights)
  • tax treatment of employee loan waivers and write-offs
  • contributions into pension schemes on termination
  • tax and reporting issues on termination (timing, application of the OT code, lump sum, stage payments and ongoing benefits)

For further information, please contact Julian Moran, Head of Tax at Lupton Fawcett or Andrew Gilchrist, Head of Employment at Lupton Fawcett.

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