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
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
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. […]
HM Treasury has published draft legislation in relation to the abolition of ordinary residence for all tax purposes other than overseas workday relief. […]
It is currently being debated by Parliament. […]
HMRC has published a paper to clarify its view on two important aspects around the use of separate employments arrangements (dual contracts). […]
Read More… from HMRC ramps up the pressure on dual contracts
On 21 March 2012 the UK Chancellor of the Exchequer announced a raft of measures affecting income taxation in a fiscally neutral budget. […]
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. […]
Read More… from HMRC changes its approach to imposing P35 penalties
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. […]
Read More… from Reminder – changes to taxation of non-domiciles effective from 6 April 2012
The UK Border Agency (“UKBA”) has announced changes to their rules regarding biometric residence permits (‘BRPs’) which will be implemented from 29 February 2012. […]
Read More… from Changes to rules on biometric residence permits announced by UK Border Agency