What payment details should be included in a contract of employment?
How does the decision in the AstraZeneca case affect the income tax treatment of benefits to employees under salary-sacrifice arrangements?
Should any benefits available to an employee be listed in the contract of employment?
Is it ever permissible for an employer to withhold bonus payments?
How should an employer go about setting up an employee share scheme?
When may an employer withdraw the use of a company car?
Are employee benefits taxable or non-taxable?
Is the company Christmas party a taxable benefit?
If an employer provides an employee's accommodation is it permissible to require the employee to leave the accommodation at the termination of employment?
What are an employer's duties regarding employee expenses?
Can an employer require employees to pay for their uniforms?
If an employee abroad on a work-related trip is unable to return to the UK due to travel disruption, is the employer responsible for paying for his or her accommodation and food?
If an employee abroad on a work-related trip is affected by travel disruption, is the employer responsible for the cost of alternative travel arrangements for the employee to return home?
Are long-service awards incompatible with the Equality Act 2010?
Is it still permissible to award greater holiday entitlement to employees who have, for example, 10 years' service?
Where it is a company's policy to give a small gift to employees who have completed periods of service of multiples of 10 years could this be discriminatory under the Equality Act 2010?
Do employers have to account for VAT in relation to vouchers and other goods and services provided to employees under salary-sacrifice arrangements?
When did the changes in relation to the VAT treatment of taxable benefits under salary-sacrifice arrangements come into force?
Do employers have to account for VAT in relation to childcare vouchers provided to employees under salary-sacrifice arrangements?
According to HM Revenue and Customs (HMRC), the decision of the European Court of Justice (ECJ) in AstraZeneca UK Ltd v HMRC Case C-40/09 ECJ does not affect the income tax treatment of benefits to employees under salary-sacrifice arrangements.
In AstraZeneca, the ECJ held that, where the company purchased retail vouchers at less than face value before passing these on to employees at that discount under a salary-sacrifice scheme, it could recover the supplier’s VAT as input tax, but also had to account for VAT as output tax on the consideration received from its employees under the salary-sacrifice arrangement.
HMRC considers that the judgment is limited in its application to VAT. As such, it has stated that no amendments will be made to the published guidance relating to taxation of employment income under part 3 of the Income Tax (Earnings and Pensions) Act 2003 and its relevance to salary-sacrifice arrangements.
In respect of the employer provision of taxable benefits in kind, the amount to be included on the employee form P11D income tax return should include the full amount of VAT paid by the employer, irrespective of whether or not it may be subsequently recovered in whole or in part from HMRC.
Is it permissible for a salary sacrifice arrangement to reduce an employee's pay to below the level of the national minimum wage?
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