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361 of 361 posts
12 February 2013
Tax relief for overseas workdays is extended
The UK Government has announced that overseas workdays relief will be available to all non-UK domiciled new arrivals in the UK. Background Historically, certain non-UK domiciled employees coming to the…
12 February 2013
Final draft legislation on statutory residence test published
The Government has published a final draft of the proposed legislation on the statutory test of UK tax residence. Background Previous articles set out the details relating to the statutory…
31 January 2013
Employee owners
The Government has reported on the outcome of the consultation relating to proposals to create a new status of employee owner. The proposal As we reported in our October article…
11 January 2013
Shares in exchange for employment rights
The Government have announced plans to provide "owner employees" with shares in exchange for giving up employment rights. The scheme - announced yesterday by George Osborne, the Chancellor of the…
11 January 2013
In the press – Partner David Widdowson’s comments on collective redundancy consultation period changes feature in the Huffington Post.
18 December 2012, Comments by Abbiss Cadres partner David Widdowson feature in an article on the UK government's confirmation of plans to halve collective redundancy consultation periods for large-scale redundancies…
21 December 2012
Your business and employment law
With the new year upon us, we take stock of the 6 significant developments in employment law from 2012 and the 6 key areas to watch out for in 2013.…
19 December 2012
UK statutory residence test
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. Background In June 2011, the…
18 December 2012
NIC not due where employee meets cost of benefit in kind
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…
30 November 2012
UK residence not broken despite taxpayer living abroad for many years
A UK taxpayer living principally in Spain was found to have maintained UK residence and closer links to the UK than to Spain. Background The taxpayer spent at least 183…
28 November 2012
Flexible working to be extended to all employees
The Government has announced its plans to extend the right to request flexible working to all employees from 2014. Legal issues This table sets out the current legal position and…