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Month: March 2012

Budget 2012 gives boost to EMI Options

Posted on 23 March 2012 (2 March 2021) by Alasdair Friend

Being able to access the 10% effective rate of tax through Entrepreneurs’ Relief and a raise in limits breathes new life into EMI. […]

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Posted in Compensation and Benefits, Share/Stock Plans, Tax/Social Security, UK NewsLeave a comment

London Olympics and Paralympics

Posted on 23 March 2012 (26 November 2020) by David Widdowson

Transport for London have warned of as many as 10 million extra people coming in during the 6 week period covering the events […]

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Posted in Employment/Labour Law, UK NewsLeave a comment

UK Budget 2012 – Income tax overview

Posted on 22 March 2012 (22 April 2021) by Guy Abbiss

On 21 March 2012 the UK Chancellor of the Exchequer announced a raft of measures affecting income taxation in a fiscally neutral budget. […]

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Posted in Compensation and Benefits, Expatriates, International Assignments, UK NewsLeave a comment

HMRC changes its approach to imposing P35 penalties

Posted on 20 March 2012 (26 November 2020) by Guy Abbiss

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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Posted in Compensation and Benefits, Tax/Social Security, UK NewsLeave a comment

Reminder – changes to taxation of non-domiciles effective from 6 April 2012

Posted on 20 March 2012 (22 April 2021) by Matthew Fox

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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Posted in Expatriates, International Assignments, Tax/Social Security, UK NewsLeave a comment

Changing Terms on a TUPE transfer and automatically unfair dismissal

Posted on 20 March 2012 (26 November 2020) by David Widdowson

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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Posted in Employment/Labour Law, UK NewsLeave a comment

Selection for redundancy – some useful guidance

Posted on 20 March 2012 (26 November 2020) by David Widdowson

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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Posted in Employment/Labour Law, UK NewsLeave a comment

HMRC finally declares smartphones as non-taxable benefits

Posted on 16 March 2012 (26 November 2020) by David Widdowson

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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Posted in Tax/Social Security, UK NewsLeave a comment

Changes to rules on biometric residence permits announced by UK Border Agency

Posted on 15 March 2012 (26 November 2020) by Bina Gayadien

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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Posted in Expatriates, Immigration, International Assignments, UK NewsLeave a comment

Is a fixed share partner an employee?

Posted on 15 March 2012 (22 April 2021) by David Widdowson

It all depends on the facts as this Court of Appeal decision confirms. […]

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Posted in Employment/Labour Law, INSIGHTS, Tax/Social Security, UK NewsLeave a comment

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