Being able to access the 10% effective rate of tax through Entrepreneurs’ Relief and a raise in limits breathes new life into EMI. […]
Month: March 2012
London Olympics and Paralympics
Transport for London have warned of as many as 10 million extra people coming in during the 6 week period covering the events […]
UK Budget 2012 – Income tax overview
On 21 March 2012 the UK Chancellor of the Exchequer announced a raft of measures affecting income taxation in a fiscally neutral budget. […]
HMRC changes its approach to imposing P35 penalties
Following its losses in a number of recent cases and discussions with professional bodies, HMRC has agreed to change the way in which it seeks penalties for the late filing of form P35. […]
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Reminder – changes to taxation of non-domiciles effective from 6 April 2012
As stated in the March 2011 budget and published in draft legislation, changes to the taxation of some non-domiciled individuals will take effect from 6 April 2012. […]
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Changing Terms on a TUPE transfer and automatically unfair dismissal
The Employment Appeal Tribunal confirms communication of an intention to change the terms of transferring employees amounts to automatically unfair dismissal.
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Selection for redundancy – some useful guidance
The UK Employment Appeal Tribunal (EAT) offers guidance for employers when identifying the pool of employees from which redundancies are to be made. […]
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HMRC finally declares smartphones as non-taxable benefits
Both individuals and employers may now be able to reclaim tax and NIC after HMRC alter their view on the tax status on ‘smartphones’. […]
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Changes to rules on biometric residence permits announced by UK Border Agency
The UK Border Agency (“UKBA”) has announced changes to their rules regarding biometric residence permits (‘BRPs’) which will be implemented from 29 February 2012. […]
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Is a fixed share partner an employee?
It all depends on the facts as this Court of Appeal decision confirms. […]