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348 of 348 posts
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…
16 January 2012
Agency Workers Regulations – final guidance published
The Department for Business, Innovation and Skills (“BIS”) published final guidance on the Agency Workers Regulations 2010 (“AWR”) in May 2011. The AWR comes into force on 1 October 2011…
16 January 2012
Immigration crackdown on sponsor breaches predicted
A parliamentary committee’s report on lack of control over intra-company transfers (“ICT”) is predicted to spark enforcement of sponsor’s obligations. On 17 May, 2011 a report was published by the…
16 January 2012
Uncapped awards for failure to inform and consult on transfer of UK undertakings
A recent decision confirms that protective awards are uncapped for a breach of the information and consultation obligations under UK transfer of undertaking legislation (“TUPE”). Background A company purchased a…
16 January 2012
The first prosecution under the UK Bribery Act 2010
The UK Crown Prosecution Service has announced the first prosecution under the Bribery Act 2010. The defendant is a magistrate’s court clerk who is alleged to have requested a payment…
16 January 2012
Wider employee share scheme exemptions from Prospectus Directive requirements now in force
The scope of the exemptions from the obligation to produce a prospectus under the Prospectus Directive were increased with effect from 31 July 2011 in the UK. Exemptions from the…