The UK Employment Appeal Tribunal (EAT) offers guidance for employers when identifying the pool of employees from which redundancies are to be made. […]
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Category: UK News
HMRC finally declares smartphones as non-taxable benefits
Both individuals and employers may now be able to reclaim tax and NIC after HMRC alter their view on the tax status on ‘smartphones’. […]
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Changes to rules on biometric residence permits announced by UK Border Agency
The UK Border Agency (“UKBA”) has announced changes to their rules regarding biometric residence permits (‘BRPs’) which will be implemented from 29 February 2012. […]
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Is a fixed share partner an employee?
It all depends on the facts as this Court of Appeal decision confirms. […]
Change to way tax is withheld from post-termination share based earnings
From 6 April 2012 the 0T tax code must be applied to payments arising from employment related securities made after the form P45 has been issued following the termination of employment. […]
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Court highlights shortcomings of non-solicitation clauses
The limitation of post-employment non-solicitation restrictions on departing employees are highlighted by the High Court’s decision. […]
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Considerations for employers – the VAT implications for employee benefits
Employers need to carefully consider the cost implications of providing benefits in kind to employees following the introduction of VAT on several benefits offered via salary sacrifice from 1 January 2012. […]
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High Pay Centre launched to monitor executive pay
Following announcements by Vince Cable, the Business Secretary, a new independent think tank has been launched to monitor executive pay. […]
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Tribunal held HMRC not entitled to carry out enquiry beyond standard enquiry period
The First Tier Tribunal held in favour of a taxpayer who had given HMRC details of a damages payment received but had omitted to declare this in his tax return, mistakenly believing the payment to be tax free. […]
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Turning the spotlight on HMRC’s Spotlights
HMRC’s attitude towards tax planning arrangements is well known by most employers. However, employers may well be less familiar with the “Spotlights” section on HMRC’s website. […]