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...
Corporation tax relief for employee share and share option acquisitionsAn employing company is entitled to corporation tax relief, under a specific set of rules in the Corporation Tax Act 2009 (CTA 2009), in relation to:•the acquisition of shares (including on exercise of a share option)•by an
Notional payments not made good—the section 222 chargeThe income tax charges associated with employment-related securities and securities options typically arise upon acquisition of securities, or because an amount of employment income is deemed to arise upon a subsequent chargeable event, rather
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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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