Q&As

Comprehend the law and how it impacts your clients. Q&As shine a light on common issues

Legal Research

Q&As
Does the £30,000 tax exemption for termination payments apply where a person’s office as a director is terminated, but where their employment...
17th Sep
Q&As
Does the post-employment notice pay (PENP) regime apply where an employee is summarily dismissed (say for gross misconduct) but is subsequently paid a...
17th Sep
Q&As
How should HMRC annual share schemes returns be completed for awards which are net settled or where shares are sold in order to pay for tax due?Where...
14th Sep
Q&As
Are there any disguised remuneration consequences of leaving shares to an employee under a Will?This Q&A considers whether the provisions set out in...
Produced in partnership with Christopher Snell of New Square Chambers 6th Sep
Q&As
Coronavirus (COVID-19)—what is the potential impact on transfer pricing?There are a range of issues that could arise for transfer pricing purposes,...
Produced in partnership with Kapisha Vyas of Simmons & Simmons and Tomoko Ikawa of Simmons & Simmons 6th Sep
Q&As
What is the impact of Brexit on international transfers of personal data?This Q&A looks at the impact of Brexit on cross-border transfers of personal...
26th Aug
Q&As
Where an individual acquires shares in a company and is a director and an employee of the company how should the section 431 election be completed?To...
16th Aug
Q&As
Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under...
16th Aug
Q&As
Can an employee who does not have a UK contract of employment be placed on furlough under the coronavirus (COVID-19) job retention scheme?This Q&A...
16th Aug
Q&As
Does HMRC need to be notified of a section 431 of the Income Tax (Earnings and Pensions) Act 2003 election?It is possible for an employee (or...
16th Aug
Q&As
If a shareholder reinvests the proceeds of a previous company sale in a new company, through their personal limited company, should they (or can they)...
16th Aug
Q&As
When do the changes to the NICs treatment of payments in lieu of notice (PILONs) and termination payments in excess of £30,000 take effect?First, the...
16th Aug
Q&As
Could a personal service company structure be regarded as a sham, such that the individual is, for the purposes of employment law rights, an employee...
16th Aug
Q&As
Where a director of a company appoints another person to act as an alternate director, does that prevent the director claiming ‘entrepreneurs’ relief’...
16th Aug
Q&As
Does UK stamp duty or stamp duty reserve tax (SDRT) apply to the grant of an option (that is governed by English law) to acquire shares that are...
Produced in partnership with Sean Randall of Blick Rothenberg 16th Aug
Q&As
Which types of persons are within the UK transfer pricing regime?The UK’s transfer pricing regime applies to ‘persons’ and therefore includes...
16th Aug
Q&As
If the 14-day deadline for making a valid restricted securities election under section 431 of the Income Tax (Earnings and Pensions) Act 2003 is...
16th Aug
Q&As
If (post-transaction) HMRC agrees a valuation for shares, and those shares are then sold on at a higher value, can HMRC go back on the agreed...
16th Aug

Popular documents