DTVDH

SALARY SACRIFICE SCHEMES – LATEST JUDGMENT BY THE SUPREME COURT OF APPEAL

Salary sacrifice schemes are popular in practice. Typically, they involve employers paying a decreased salary to their employees, with an added fringe benefit to make up for the lost ‘cost to company’ sacrificed by the employee to obtain the benefit. For example, an employee may prefer to enter into a salary sacrifice with his/her employer […]

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