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:
A wrongful dismissal is a unilateral breach of the employment contract by the employer. It occurs most often in a situation where the employer:
dismisses the employee without notice or with insufficient notice, and
does not have an adequate reason for the dismissal (ie is not entitled to dismiss the employee summarily because the employee has committed an act of gross misconduct)
Where an employee resigns in response to a repudiatory breach of contract by the employer, that will also give rise
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List of supplies that are exempt from VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9.It is important to remember that not all supplies that come within a heading will be exempt from VAT. For example, income from the placing of bets
OutlineFor income and capital gains tax purposes, partnerships are regarded as being tax transparent ― ie they are not taxed in their own right but instead taxation is applied to the partners.Accordingly, if the partners are individuals, then much the same considerations apply as for an individual
The married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 87 years old on 5 April 2022 to qualify for an allowance in the 2021/22 tax year.There is a distinction in the
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