Jonathan Fletcher Rogers discusses the extent to which the Ramsey principle can be applied to tax avoidance schemes using employee bonuses, in an article first published in Tax Journal in May 2014. […]
Read More… from Employee bonuses—Court of Appeal upholds avoidance schemes
The UK tax authorities have achieved a significant victory in their battle to crack down on tax avoidance schemes involving employee remuneration. […]
Read More… from Another victory for the UK Revenue against income tax avoidance
The Chancellor’s Autumn statement provides some welcome news for both employers and employees. Many of the employment tax measures reflect the government’s priorities of promoting employee share ownership, simplifying the tax system and cracking down on tax avoidance. […]
The Chancellor of the Exchequer, in his Budget statement, announced further details in relation to “employee shareholders”. […]
A taxpayer wins his claim for tax relief in relation to the repayment to his employer of part of his sign-on bonus. […]
The UK Government has announced that overseas workdays relief will be available to all non-UK domiciled new arrivals in the UK. […]
Read More… from Tax relief for overseas workdays is extended
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. […]
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