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347 of 347 posts
22 May 2012
Vicarious liability of employers – could employers be vicariously liable for murder?
Following a claim from the family of a murdered employee, a court has thrown out the ex-employer’s application for the claim to be struck out and it will now proceed…
4 May 2012
The Finance Bill 2012
The Finance Bill 2012 (the "Bill") It is currently being debated by Parliament. The Bill contains a number of measures including: An increase in the income tax personal allowance to…
5 April 2012
HMRC ramps up the pressure on dual contracts
HMRC has published a paper to clarify its view on two important aspects around the use of separate employment arrangements (dual contracts). What are dual contracts? Many organisations with employees…
5 April 2012
Unfair dismissal exemption for micro businesses?
The Government has launched a consultation on giving small businesses a way out of the unfair dismissal legislation. The Proposal Following hard on the heels of the announcement that the…
23 March 2012
Budget 2012 gives boost to EMI Options
Being able to access the 10% effective rate of tax through Entrepreneurs' Relief and a raise in limits breathes new life into EMI. The Chancellor announced in his Budget 2012…
23 March 2012
London Olympics and Paralympics
The London Olympics and the Paralympics which follow it are steadily becoming the dominant topic of conversation in the capital and beyond. Transport for London have warned of as many…
22 March 2012
UK Budget 2012 – Income tax overview
On 21 March 2012 the UK Chancellor of the Exchequer announced a raft of measures affecting income taxation in a fiscally neutral budget. The announcements include changes to tax rates…
20 March 2012
HMRC changes its approach to imposing P35 penalties
Following its losses in a number of recent cases and discussions with professional bodies, HMRC has agreed to change the way in which it seeks penalties for the late filing…
20 March 2012
Reminder – changes to taxation of non-domiciles effective from 6 April 2012
Changes to the taxation of some non-domiciled individuals with effect from 6 April 2012, were confirmed in the March 2012 budget. What are the changes? The Chancellor announced that there…
20 March 2012
Changing Terms on a TUPE transfer and automatically unfair dismissal
The Employment Appeal Tribunal confirms communication of an intention to change the terms of transferring employees amounts to automatically unfair dismissal. The Case The Claimants were bus drivers working in…