With the new year upon us, we take stock of the 6 significant developments in employment law from 2012 and the 6 key areas to watch out for in 2013. […]
Month: December 2012
UK statutory residence test
HM Treasury has published draft legislation in relation to the proposed statutory residence test together with a summary of responses received during the consultation process. […]
NIC not due where employee meets cost of benefit in kind
The First-tier Tribunal has determined that employer-only NIC (Class 1A) is not payable on benefits in kind where the cost to the employer of providing the benefit is made good by the employee. […]
Read More… from NIC not due where employee meets cost of benefit in kind