On 16 March 2016, the Chancellor delivered the 2016 Budget. This article provides an overview of the key developments relevant to HR practitioners. […]
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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. […]
The Employee Share Ownership Centre have featured comments from Abbiss Cadres about tax rules for internationally mobile employees in their March edition. […]
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. […]
Read More… from Tax avoidance involving employment-related securities – another defeat for HMRC
The Chancellor of the Exchequer, in his Budget statement, announced further details in relation to “employee shareholders”. […]
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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The Government has published a final draft of the proposed legislation on the statutory test of UK tax residence. […]
Read More… from Final draft legislation on statutory residence test published
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. […]
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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A UK taxpayer living principally in Spain was found to have maintained UK residence and closer links to the UK than to Spain. […]
Read More… from UK residence not broken despite taxpayer living abroad for many years