The Supreme Court has restated that the label that the parties apply to a work contract is not determinative of the worker’s status if it does not reflect the reality. The Court went on to say that a tribunal/court can disregard any express terms which do not reflect the actual intentions of the parties, even where there is no attempt to mislead. […]
Read More… from Challenging the status of self-employed contractors
The UK and Switzerland have reached an agreement which will see funds in Swiss bank accounts taxed and the proceeds remitted to the UK Treasury. […]
Read More… from Funds in Swiss bank accounts to be taxed from 2013
The consultation period relating to the proposed introduction of a statutory residence (and ordinary residence) test in the UK closed on the 9th September 2011. We are now awaiting the publication by the Government of a summary of responses. This will be followed by the publication of draft legislation for further consultation before the 2012 UK Budget in March next year. […]
Read More… from Proposed new statutory residence test – some reflections
The government has announced a £250 million fund which is to be provided directly to employers. The purpose of this fund is to enable employers to develop vocational skills training programmes which are tailored to their needs. […]
HMRC published a revised version of its guidance on residence, domicile and the remittance basis (HMRC 6) on 27 October 2011 (please see the link in the ‘Resources’ section below). […]
Read More… from HMRC’s revised guidance (HMRC 6) moves a couple of goal posts
Mr Gaines-Cooper has lost his appeal in the Supreme Court, which agreed with the Court of Appeal’s decision that he had not ceased to be resident in the UK for the years under dispute. […]
Read More… from Gaines-Cooper – Supreme Court decision on tax residence
Draft legislation has now been published (6th December 2011) on the core reforms to the taxation of non-domiciled individuals, announced at Budget 2011. […]
Read More… from Reforms to taxation of non-domiciles proceed as statutory residence test is delayed
The government has announced proposals for a number of employment law reforms. One of these proposals is the introduction of protected conversations. […]
Read More… from Employment law update – protected conversations and without prejudice negotiations
The introduction of a narrowly focused General Anti-Avoidance Rule (“GAAR”) to the UK tax system has been recommended following a study into its scope and design. […]
Read More… from A UK General Anti-Avoidance Rule moves a step closer
Amounts chargeable to income tax under Part 7A of ITEPA are now treated as earnings for the purposes of National Insurance Contributions (“NICs”). […]
Read More… from Disguised Remuneration – National Insurance Contributions Regulations