Devolution of tax powers within the UK

It may feel like we’re living in increasingly uncertain times ever since the UK voted to leave the EU. That centred on most of the electorate’s desire to obtain more devolved powers from Brussels, but in reality devolution has been going on a lot closer to home for decades. Many of the powers to raise […]

Termination payments

The tax treatment of termination payments can be complex, not least because a termination package typically comprises several different elements, which may be treated differently for tax and national insurance purposes. In a bid to simplify matters, the rules for taxing payments made on the termination of someone’s employment are changing from 6 April 2018. […]