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A breakdown in childcare arrangements is the highest cause of unscheduled absence for working parents. If an employee has access to reliable childcare, he or she likely take fewer days' absence, more be focused at work and less experience stress. Finding right can difficult expensive employees.

Latest | Frequently Asked Questions | XpertHR

Changes in relation to the VAT treatment of taxable benefits under salary-sacrifice arrangements come into force on 1 January 2012. As a consequence landmark ruling AstraZeneca UK Ltd v HMRC Case C-40/09 ECJ, where European Court Justice (ECJ) found that provision vouchers amounted supply services

Latest | Frequently Asked Questions | XpertHR

According to HM Revenue and Customs (HMRC), the decision of European Court Justice (ECJ) in AstraZeneca UK Ltd v HMRC Case C-40/09 ECJ does not affect income tax treatment benefits employees under salary-sacrifice arrangements. In AstraZeneca, held that, where company purchased retail vouchers at

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