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353 of 353 posts
16 January 2012
Carrying forward holiday entitlement accrued while on sick leave
The Employment Appeal Tribunal recently held that employees who accrue holidays during a period of sick leave will carry forward any untaken holiday entitlement to future holiday years automatically. It…
16 January 2012
Challenging the status of self-employed contractors
The Supreme Court has restated that the label that the parties apply to a work contract is not determinative of the worker’s status if it does not reflect the reality. …
16 January 2012
Funds in Swiss bank accounts to be taxed from 2013
The UK and Switzerland have reached an agreement which will see funds in Swiss bank accounts taxed and the proceeds remitted to the UK Treasury. How it will work From…
16 January 2012
Proposed new statutory residence test – some reflections
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
Government to provide £250 million to employers for training to support apprenticeships
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’s revised guidance (HMRC 6) moves a couple of goal posts
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
Gaines-Cooper – Supreme Court decision on tax residence
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
Reforms to taxation of non-domiciles proceed as statutory residence test is delayed
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
Employment law update – protected conversations and without prejudice negotiations
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
Far reaching employment law reforms – are they all they promise?
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…