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347 of 347 posts
17 January 2012
New Paternity Leave Rules
From April 2011 parents are able to share their time off work during their baby’s first year. This means that each parent could take 6 months maternity/paternity leave. Please see…
17 January 2012
Looming deadline for filing annual return forms for approved and unapproved share schemes
The annual return forms must be filed by the relevant deadline or a penalty may be imposed by HMRC. Annual return forms The following annual return forms for the year…
17 January 2012
Self Assessment Tax – new regime significantly increases penalties for late filing
For the tax year 2011/12 there is a new penalty regime for late filing of tax returns and the late payment of tax. Under the new regime penalties for filing…
17 January 2012
Victimisation claims covered by judicial immunity
Judicial proceedings immunity whereby a witness enjoys absolute immunity from any action brought on the ground that his or her evidence is false, malicious or careless extends to victimisation claims.The…
17 January 2012
Draft guidance on Regulations extending employment protection to Agency Workers
The government has published draft guidance on the Agency Workers Regulations 2010 which come into effect on 1 October 2011. The Agency Workers Regulations implement the EU Temporary Agency Workers…
16 January 2012
HMRC to fine small and medium sized businesses up to £3,000 for failing to keep proper records
HMRC has announced that it is to target 40% of the UK’s 4.9 million small and medium sized businesses which engage in poor record keeping and where HMRC expect that…
16 January 2012
UK Budget 2011 – wide ranging anti-avoidance legislation, changes to tax rates and allowances and the treatment of non-domiciled individuals and much more.
The UK Budget was presented on 23 March 2011. Summary of the Budget’s major changes The main points arising from this Budget are set out below: Revised legislation on “disguised…
16 January 2012
ECJ decision to increase premiums for insured and other benefits
The ECJ has held that insurers cannot take gender into account as a risk factor when setting premiums and payouts in respect of annuities, retirement savings and accident cover. The…
16 January 2012
UK Bribery Act Guidance published
The UK Ministry of Justice has finally published the Guidance to the Act which now comes into force on 1 July 2011. All organisations doing business In the UK should…
16 January 2012
New OECD Model Tax Convention
New OECD Model Tax Convention – examining the new definition of “employer” in Article 15 The revised version of the condensed OECD Model brings welcome clarity to the meaning of…