EU-US Privacy Shield published
The full details of the Privacy Shield Agreement reached between EU Commission and US government officials at the beginning of February 2016 have now been published. […]
Author: Guy Abbiss
Posts by Guy Abbiss
In the press – ESOP Centre cover our review of changes on the taxation of internationally mobile employees
The Employee Share Ownership Centre have featured comments from Abbiss Cadres about tax rules for internationally mobile employees in their March edition. […]
Tax avoidance involving employment-related securities – another defeat for HMRC
The Upper Tax Tribunal has dealt another blow to HMRC in its battle against tax avoidance schemes, by overturning the judgement of the First-tier Tribunal in the Tower Radio/Total Property Support Services case. […]
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UK Budget Statement – Free shares
The Chancellor of the Exchequer, in his Budget statement, announced further details in relation to “employee shareholders”. […]
Tax relief for overseas workdays is extended
The UK Government has announced that overseas workdays relief will be available to all non-UK domiciled new arrivals in the UK. […]
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Final draft legislation on statutory residence test published
The Government has published a final draft of the proposed legislation on the statutory test of UK tax residence. […]
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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. […]
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UK residence not broken despite taxpayer living abroad for many years
A UK taxpayer living principally in Spain was found to have maintained UK residence and closer links to the UK than to Spain. […]
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Enterprise and Regulatory Reform Bill
The Government has tabled a Bill which is designed to implement a number of employment reforms on which it has been consulting since elected to office. […]