Termination of employment status, or termination of employment contract, or both? A conundrum.

Strange as it might sound, it is possible for one’s status as an employee to end in circumstances that do not terminate one’s contract of employment. This was the thorny issue in Société Générale London Branch v Geys, decided by the Court of Appeal on 30 March 2011. In that case, it was crucial to…

“salary sacrifices” could cost British employers £500m in unpaid VAT

[picappgallerysingle id=”2916067″ align=”left”] Salary sacrifice schemes have been heavily promoted in recent years as a more imaginative and beneficial way of providing employee benefits. Schemes typically cover pension contributions, childcare vouchers, staff meals, cycle-to-work schemes and public travel allowances. Such arrangements have also been regarded as tax efficient. However, the overall benefit of such schemes…