Employment Tax Update
By Arun Birla, Chris Bracebridge and Christopher Walter
This year will see a number of interesting and significant developments in the taxation of employers and employees in the UK. In particular, the 50% top rate of income tax takes effect from 6 April 2010. This alert summarises potential strategies to tackle the new rate and also discusses some important case law and regulation that will be of interest to both EU and foreign nationals working in the UK and their employers.