Employment law

Providing comprehensive resources to help you stay current in Employment law. Count on Tolley for latest news and analysis, access to relevant cases, legislation and expert commentary.

Look no further. Here's the latest tax guidance on employment law in order for you to be better informed about the tax implications.

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Popular Articles

Withholding tax on payments of interest

This guidance note explains the main scenarios where UK companies (other than financial institutions, etc) must withhold tax at source on payments of interest and how this is dealt with in practice.Obligation to withhold income tax from certain paymentsWhen UK companies, or partnerships of which a

19 Oct 2021 22:53 | Produced by Tolley Read more Read more

Transactions in securities and the Phoenix TAAR on a company sale or winding-up

The transactions in securities (TiS) legislation is anti-avoidance legislation aimed at situations where close company shareholders have engineered a disposal of shares to obtain a beneficial capital gains tax (CGT) rate, ie avoid income tax, on specified transactions.The targeted anti-avoidance

19 Oct 2021 08:18 | Produced by Tolley Read more Read more

Patent box tax regime ― overview

Introduction to the regimeThe aim of the patent box regime is to provide an incentive for companies to develop and retain patents and other qualifying intellectual property within the UK as part of the Government’s growth agenda. Finance Act 2012 originally introduced the legislation governing the

22 Dec 2021 16:12 | Produced by Tolley Read more Read more