News

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…

16 January 2012

A UK General Anti-Avoidance Rule moves a step closer

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

Disguised Remuneration – National Insurance Contributions Regulations

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

Legal costs insurance – Can insurance companies restrict the choice of lawyer?

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…