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353 of 353 posts
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…
20 March 2012
Selection for redundancy – some useful guidance
The UK Employment Appeal Tribunal (EAT) offers guidance for employers when identifying the pool of employees from which redundancies are to be made. The Issue One of the most difficult…
16 March 2012
HMRC finally declares smartphones as non-taxable benefits
Both individuals and employers may now be able to reclaim tax and NIC after HMRC alter their view on the tax status on ‘smartphones’. Tax status of the ’smartphone’ Historically,…
15 March 2012
Changes to rules on biometric residence permits announced by UK Border Agency
The UK Border Agency (“UKBA”) has announced changes to their rules regarding biometric residence permits ("BRPs") which will be implemented from 29 February 2012. Expansion of immigration categories requiring BRPs…
15 March 2012
Is a fixed share partner an employee?
It all depends on the facts as this Court of Appeal decision confirms. Background A former fixed share partner in a UK law firm, Mr Tiffin, brought a number of…