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UK statutory residence test

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355 of 355 posts
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…
28 November 2012
Shared Parental leave
The Government has announced its plans to introduce shared parental leave from 2015. Additional paternity leave will be consigned to the history books. New laws will come into force in…
29 October 2012
Glass ceilings, glass walls and the boardroom
Recent research has suggested that the idea of a glass ceiling limiting women's progression to senior levels in companies is now outdated - only to be replaced by multiple barriers.…
18 October 2012
Mental health and presenteeism
Days off for sickness have decreased in the last year but presenteesim is on the increase. The Centre for Mental Health has previously reported that the cost of absenteeism in…
12 October 2012
LLP member found not to be a worker – is there a gap in your compliance documents?
The Court of Appeal has recently held that a member of an LLP is not a "worker". As a result, they cannot bring a whistle-blowing claim against the LLP. This…
12 October 2012
Trial periods and flexible working requests
The Flexible Working Commission (the "Commission") has published a report which recommends that employers should be able to use trial periods following a flexible work request. The legal position The…
9 October 2012
ABS approval enables Abbiss Cadres to create unique, integrated approach to HR-related services and employee engagement
Abbiss Cadres LLP is delighted to announce that it has been authorised by the Solicitors Regulation Authority as a new style Alternative Business Structure with effect from 1 October, 2012.…