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Reminder – changes to taxation of non-domiciles effective from 6 April 2012

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359 of 359 posts
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…
15 March 2012
Change to way tax is withheld from post-termination share based earnings
From 6 April 2012 the 0T tax code must be applied to payments arising from employment related securities made after the form P45 has been issued following the termination of…
15 March 2012
Court highlights shortcomings of non-solicitation clauses
The limitation of post-employment non-solicitation restrictions on departing employees are highlighted by the High Court’s decision. Background The case involved Towry Law, (a financial services company). A number of employees,…
1 March 2012
Considerations for employers – the VAT implications for employee benefits
Employers need to carefully consider the cost implications of providing benefits in kind to employees following the introduction of VAT on several benefits offered via salary sacrifice from 1 January…
29 February 2012
High Pay Centre launched to monitor executive pay
Following announcements by Vince Cable, the Business Secretary, a new independent think tank has been launched to monitor executive pay. The High Pay Centre’s responsibilities include monitoring pay “at the…