Tax Digest Issue 210 April 2020
About Tax Digest - TUPE Issue (April 2020)
The April edition of Tolley’s Tax Digest updates on the TUPE regulations, including the effect of the EU Withdrawal Act and the employment tax implications of a TUPE transfer.
Reviewed by the Tolley Tax Team, this Tax Digest brings together the authoritative guidance of LexisNexis and Tolley with contributions from industry experts, in a handy format.
What does this Tax Digest cover?
Tolley's Tax Digest provides expert guidance examining:
- Employment tax implications of a TUPE transfer, including PAYE obligations, national insurance contribution (NICs) liabilities and the tax treatment of payments made to employees on the transfer.
- Which staff members are covered by TUPE;
- The transfer of National Living Wage responsibilities;
- Permitted contract variations after a TUPE transfer;
- Automatic unfair dismissals under TUPE;
- TUPE transfers from insolvent employers;
- and much more.