In anticipation of the current Equality Bill coming into force, the Equality and Human Rights Commission (“EHRC”) has been working on producing associated statutory Codes of Practice together with non-statutory guidance. […]
Read More… from Employment: Proposed Equality Act: Codes and new guidance in development by EHRC
In a recent VAT case, the High Court has ruled that taxpayer’s application for judicial review of HMRC’s decision to withdraw its VAT ruling with retrospective effect, because the taxpayer had failed to make a full and accurate disclosure of material facts, should be dismissed. […]
HMRC has recently announced two significant developments concerning EMI schemes. In particular, a greater number of companies will now be able to take advantage of tax-favourable EMI schemes. […]
Read More… from Compensation & Benefits: Enterprise Management Incentives (“EMI”) schemes
On 29 January 2010, HMRC issued new guidance in its Employee Share Schemes User Manual on the operation of SIPs. […]
Read More… from Compensation & Benefits: HMRC issues new guidance on Share Incentive Plans
Soon after announcing a blanket exemption the EU has revised its proposals […]
On 15 December 2009, the London Stock Exchange published AIM Notice 35, detailing proposed amendments to the AIM Rules. […]
The Apprenticeships, Skills, Children and Learning Act 2009 (the “Act”), the main provisions of which come into force for businesses with 250 or more employees in April 2010, will give certain qualifying employees the right to request time off from work to train or study. […]
Read More… from Employment: New legal right to request time off to train
Employers should take advantage of the scheme now to secure the tax and NIC advantages to 2015 […]
Following consultations in 2009, the regulations implementing the EU Temporary Agency Workers Directive, the Agency Workers Regulations 2010 (the “Regulations”), have been laid before Parliament. […]
Read More… from Employment: New regulations to implement the Temporary Agency Workers Directive
On 15 December 2009, a new version of the Association of British Insurers (ABI) Guidelines was published together with an accompanying position paper on how the Guidelines should be applied […]