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16 January 2012
The consultation period relating to the proposed introduction of a statutory residence (and ordinary residence) test in the UK closed on the 9th September 2011.  We are now awaiting the…
16 January 2012
The government has announced a £250 million fund which is to be provided directly to employers.  The purpose of this fund is to enable employers to develop vocational skills training…
16 January 2012
HMRC published a revised version of its guidance on residence, domicile and the remittance basis (HMRC 6) on 27 October 2011 (please see the link in the ‘Resources’ section below).…
16 January 2012
Mr Gaines-Cooper has lost his appeal in the Supreme Court, which agreed with the Court of Appeal’s decision that he had not ceased to be resident in the UK for…
16 January 2012
Draft legislation has now been published (6th December 2011) on the core reforms to the taxation of non-domiciled individuals, announced at Budget 2011. The draft legislation covers: the introduction of…
16 January 2012
The government has announced proposals for a number of employment law reforms.  One of these proposals is the introduction of protected conversations. For further information on these proposals please see…
16 January 2012
Significant proposals to reform employment law were announced by the government on 23 November 2011, expressed to be aimed at making it easier for businesses to employ, manage and dismiss…
16 January 2012
The introduction of a narrowly focused General Anti-Avoidance Rule (“GAAR”) to the UK tax system has been recommended following a study into its scope and design. Broadly, the purpose of…
16 January 2012
Amounts chargeable to income tax under Part 7A of ITEPA are now treated as earnings for the purposes of National Insurance Contributions (“NICs”). Regulations came into force on 6 December…
13 January 2012
Historically insurers have restricted the lawyers that may be instructed. A recent case has rejected this practice. Insurers have restricted the choice of lawyers who may be instructed by policy…
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