Employment Notes
Tag: tax
Showing 36 out of 40 results
UK: Tax on termination payments - injury to feelings payments are taxable
The Upper Tribunal has ruled that a payment in respect of injury to feelings due to a discriminatory dismissal is taxable in the same way as other …
UK: Autumn statement - employment law announcements
The Autumn Statement by the Chancellor on 25 November 2015 included the following: The apprenticeship levy will be introduced in April 2017 at a rate …
UK: Consultations on tax treatment of termination payments, IR35 and Sunday trading
The Summer Budget announced a number of forthcoming consultations which have now been published: The HMRC consultation on simplifying the tax and NICs …
Spain: Bill amending Personal Income Tax and other tax regulations
A Bill published in the Spanish Official Gazette on 20 June 2014 is currently being negotiated and discussed by Spanish Congress. The Bill will amend …
UK: New publications
HMRC has updated guidance on IR35 concerning the use of intermediaries such as personal service companies.
UK: Finance Bill 2014: dual contracts and use of intermediaries
The 2014 Budget contained various anti-avoidance measures – see our tax group's briefing here. An important change for multi-national businesses is …
Spain: Tax reform and employment implications
In July 2013 the Spanish government commissioned an Expert's Committee for Tax Reform to conduct an analysis of the Spanish tax system. In February 2014 …
UK: New consultations on whistleblowing and childcare
The Government has published a call for evidence on the current whistleblowing legislation. It is seeking views by 1 November 2013 as to whether …
UK: Legislative consultations - reservists and tax break for health-related interventions
Following consultation, the Government has published a White Paper setting out its plans for the future of the UK’s reserve armed forces, including the …
UK: Taxation of claw-backs - Tribunal allows an employee to use a repaid bonus to reduce his income tax liability; opportunity for companies to operate claw-back on a tax efficient basis
Taxation of claw-backs: Tribunal allows an employee to use a repaid bonus to reduce his income tax liability; opportunity for companies to operate …
UK: TUPE - payments for loss of pension rights should be separated out from payments to continue in employment
The Court of Appeal has confirmed that payments to employees on a TUPE transfer made partly to compensate for the loss of pension rights and partly as an …
VAT and salary sacrifice: revised HMRC approach from January 2012
HMRC has stated that, from 1 January 2012, employers must account for output tax on the supply of VAT able benefits provided under salary sacrifice …
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