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353 of 353 posts
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Draft guidance on Regulations extending employment protection to Agency Workers
The government has published draft guidance on the Agency Workers Regulations 2010 which come into effect on 1 October 2011.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…
16 January 2012
The recast European Works Council (“EWC”) Directive came into force on 5 June 2011
On 5 June 2011 regulations came into force in the UK which implemented the recast EWC Directive, the result of which was a number of changes to the rules on…
16 January 2012
Insured benefits and the State Pension Age
Employers who want to withdraw insured benefits from employees who have reached the state pension age (the “SPA”) should be aware that it may not be as straightforward as it…
16 January 2012
The UK Bribery Act came into force on 1 July 2010 as the FSA announces a corruption review
The UK’s Bribery Act 2010 (the “Act”) applies to all organisations carrying on business in the UK and creates a number of offences, breach of which is punishable by up…
16 January 2012
Proposed new residency test – Complexity replaces uncertainty?
The Government has issued its proposals for a statutory residence test (“SRT”) for individual taxpayers. It is widely accepted that the current rules do not provide certainty in all cases…