Significant changes for employers could be coming with the government consultation on tipping and service charges.
David McComb explains more on his Mazars blog: http://blogs.mazars.com/letstalktax/2016/05/05/significant-changes-for-employers-could-be-coming-with-the-government-consultation-on-tipping-and-service-charges/#sthash.LvT4u3Oj.dpuf