The following Employment Tax guidance note Produced by Tolley in association with Emma Bartlett at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:
Indirect discrimination occurs where a complainant shows that a provision, criterion or practice (PCP) applied to all employees, puts or would put those sharing the complainant’s protected characteristic at a particular disadvantage. The burden then shifts to the employer to defend itself by showing that the PCP is objectively justified. The employer must be able to show that the PCP:
represents a real objective consideration
is a proportionate means of achieving a legitimate aim
Such PCP must therefore be capable of objective justification; it must be a proportionate means of achieving a legitimate aim.
This is different from direct discrimination which, with the exception of direct age discrimination (see below), can never be justified.
See the Prohibited conduct ― direct discrimination and Prohibited conduct ― indirect discrimination guidance notes.
There is a well-established four stage test for determining whether the means of achieving a legitimate aim are proportionate. The employer needs to decide whether:
the objective is sufficiently important to justify limiting a fundamental right
the measure is rationally connected to the objecti
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‘Hold-over’ relief allows for the deferral of a gain that would otherwise arise in relation to a disposal. No capital gains tax (CGT) is due in respect of the disposal, but the base cost of the asset for the transferee for the purpose of a future disposal is reduced by an amount equal to the gain
IntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeWithholding tax may be reduced under double tax treaties (DTT) or European directives, both of which may be subject to making a formal claim.This guidance note outlines the rules for UK withholding tax, and
Summary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions over 50g/km but not more than 110g/km (to be reduced to 50g/km and below from April 2021)18%CAA
Many people work from home either on an informal or a full-time basis. These people can be employed or self-employed, and their employment status affects the expenses they can claim as a deduction from their earnings.When dealing with someone working from home, it is important to remind him that
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