The following Employment Tax guidance note Produced by Tolley in association with Hannah Freeman at Old Square Chambers provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant tax changes associated with Brexit began to take effect. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit ― personal and employment tax implications guidance note.
Even if the reason for dismissal does not fall within one of the specific potentially fair reasons set out in ERA 1996, s 98(2), the dismissal may still be fair if the reason is shown to have been some other substantial reason of a kind such as to justify the dismissal of an employee holding the position which the employee held.
Substantial means ‘more than whimsical or capricious’.
As with other potentially fair reasons for dismissal, it will still be necessary for the tribunal to be satisfied that dismissal was, in all the circumstances, within the range of reasonable responses of a reasonable employer and that a fair procedure had been followed by the employer.
Many cases where the reason for dismissal has been held to have been ‘some other substantial reason’ are related to action taken by an employer to reorganise its business. In certain cases, statute dictates that a reason for dismissal is to be treated as some other substantial reason.
In suitable circumstances, a reorganisation of an employer’s business leading to changes in job duties or other terms and conditions may be some other substantial reason such as would justify dismissal. Dismissal in such cases typically arises because the employee refuses to accept the proposed changes and as a result is either expressly dismissed or resigns and claims constructive dismissal. In such cases, the principles which generally apply are:
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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
The corporate interest restriction (CIR) essentially limits the amount of interest expense a company can deduct from its taxable profits if the interest expense is over £2 million. The actual mechanics of the CIR calculation are highly complex (the legislation is over 150 pages long) and are
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
This guidance note considers the capital gains tax implications where shares are sold in exchange for new shares.The consideration paid by a purchasing company to the shareholder(s) for their shares in a target company could be in the form of either:•new shares in the vendor in exchange for shares
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