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.
Tax analysis: In Bunting v HMRC, the Court of Appeal rejected the taxpayer’s appeal, holding that capital gains tax (CGT) relief for a loan to a...
The Law Society of England and Wales has published a practice note on the use of artificial intelligence (AI) in legal practice. It confirms that...
Tax analysis: In Brants Bridge Ltd and Braccans Ltd v HMRC, the First-tier Tax Tribunal (FTT) dismissed appeals against HMRC’s refusal to relieve the...
Tax analysis: In the First-Tier Tx Tribunal (FTT) dismissed an appeal against HMRC’s refusal of multiple dwellings relief (MDR) on the purchase of a...
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...
Employment tax implications of a TUPE transferWhen employees are transferred along with the business in which they work pursuant to the Transfer of Undertakings (Protection of Employment) (TUPE) Regulations 2006, SI 2006/246, there will be numerous employment tax implications to consider,
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
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
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
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