The Scotland Bill (the “Bill”), in its present form, could result in major changes to income tax, the introduction of the concept of a ‘Scottish taxpayer’, a new land tax and an increased landfill tax. […]
Read More… from The proposed new Scotland Act – How UK business may be affected
From April 2011 parents are able to share their time off work during their baby’s first year. […]
Looming deadline for filing annual return forms for approved and unapproved share schemes
The annual return forms must be filed by the relevant deadline or a penalty may be imposed by HMRC. […]
Judicial proceedings immunity whereby a witness enjoys absolute immunity from any action brought on the ground that his or her evidence is false, malicious or careless extends to victimisation claims. […]
Read More… from Victimisation claims covered by judicial immunity
The government has published draft guidance on the Agency Workers Regulations 2010 which come into effect on 1 October 2011 […]
Read More… from Draft guidance on Regulations extending employment protection to Agency Workers
HMRC has announced that it is to target 40% of the UK’s 4.9 million small and medium sized businesses which engage in poor record keeping and where HMRC expect that unpaid tax is likely to be due. […]
UK Budget 2011 – wide ranging anti-avoidance legislation, changes to tax rates and allowances and the treatment of non-domiciled individuals and much more […]
The ECJ has held that insurers cannot take gender into account as a risk factor. Equal treatment to apply when setting premiums and payouts in respect of annuities, retirement savings and accident cover. […]
Read More… from ECJ decision to increase premiums for insured and other benefits
The UK Ministry of Justice has finally published the Guidance to the Act which now comes into force on 1 July 2011. All organisations doing business In the UK should consider if steps are needed to ensure compliance. […]
The revised version of the condensed OECD Model brings welcome clarity to the meaning of employer for Article 15 (short term assignment) purposes. […]