Navigate the complex landscape of tax obligations related to employment with our expert insights. Ideal for legal professionals advising both employers and employees, our guidance covers compliance, PAYE, National Insurance contributions, benefits in kind, and fringe benefits. Stay informed and ensure your clients meet their legal requirements efficiently.
HMRC has updated VAT Notice 700/17 to revise its guidance on claiming input tax for funded pension scheme expenditure. The changes update sections...
This week's edition of Tax weekly highlights includes: (1) News Analysis on Supreme Court’s decision in BlueCrest Capital management, (2) the Taxation...
Tax analysis: In HMRC v BlueCrest Capital Management (UK) LLP, the Supreme Court considered whether the salaried members provisions in Income Tax...
Tax analysis: In Compound Photonics Group Ltd v HMRC, the First-tier Tax Tribunal (FTT) held that the appellant’s VAT group ceased carrying on...
VAT treatment of damages and compensation paymentsA damages or compensation payment may attract VAT. This depends on exactly what the payment is for....
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
What are capital allowances and capital expenditure?What are capital allowances?Capital allowances are the means by which tax relief is given for some...
If the words ‘exclusive of VAT’ are omitted from the definition of annual rent, but there is a VAT clause stating: ‘Where this lease requires the...
Convertible securities—tax treatmentThis Practice Note explains the income tax treatment of convertible securities. The definition of convertible securities is set out in Practice Note: Convertible securities—definition.The basic effect of the rules applying to convertible securities (or an interest
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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