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Subsistence Payments: an update

Sarah Curzon, Tax Director, Broomfield & Alexander

Sarah Curzon, Tax Director, Broomfield & Alexander

Employers often ask how much they can pay employees for subsistence while working away from the business premises. Where an employer pays for or reimburses the employee the full costs of travelling on business, including meals, there are usually no tax consequences for the company or the employee as long as the costs...

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Budget 2014: Pensions

Austin Broad, Technical Director, Broomfield & Alexander Wealth Management

Austin Broad, Technical Director, Broomfield & Alexander Wealth Management

Budget speeches tend to be bland and lacking inspiration; but the one delivered in March 2014 will stand as one of the biggest budget events of the recent era.

The main reason for the impact was the Chancellor’s head-on assault on the lack of fairness of the pension annuity market.  However,...

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