Tax

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  • VAT and tripartite supplies

    Article

    Submitted: 23 March 2017

    The Upper Tribunal has applied the approach set out by the Supreme Court decision in Airtours to two scenarios involving tripartite arrangements concerning provision of temporary workers and car repairs undertaken by an insurer.

  • UK Budget 08 March 2017 - overview

    Article

    Submitted: 08 March 2017

    Simmons & Simmons' brief overview of the UK Budget 2017, which was released on 08 March 2017.

  • UK Budget 08 March 2017 - Simmons & Simmons' expert commentary

    Article

    Submitted: 08 March 2017

    Simmons & Simmons' expert commentary on those tax aspects of the 2017 UK Budget, released on 08 March 2017, which are of particular interest to the business community.

  • The apprenticeship levy

    Article

    Submitted: 23 February 2017

    Details of the new apprenticeship levy charged on employers at 0.5% of their pay bill, which comes into force from 06 April 2017.

  • UK employment law - future developments

    Article

    Last Reviewed: 25 April 2017 / Submitted: 01 February 2017

    A monthly round up of anticipated changes to employment law in England.

  • Wheels keep turning

    Article

    Submitted: 10 January 2017

    Wheels Common Investment Fund Trustees has been allowed to amend its claim for repayment of overpaid VAT on investment fund management services to a defined benefit scheme to argue that the imposition of VAT was in breach of EU law since similar services provided by an insurer are treated as exempt insurance supplies.

  • HMRC guidance on bonus clawback arrangements

    Article

    Submitted: 10 January 2017

    Recently released HMRC guidance clarifies HMRC’s approach to the tax treatment of the clawback of bonuses and other payments made to employees.

  • Early termination of fixed term contract under mutual consent clause

    Article

    Submitted: 20 June 2016

    A payment made under a compromise agreement to end a fixed term employment contract was not subject to NICs, despite the existence of a clause allowing termination by mutual consent.

  • Termination payments and discrimination

    Article

    Submitted: 29 January 2016

    The Upper Tribunal has confirmed that a termination payment that includes a discrimination related element will be taxable under section 401 and that a payment in respect of injury to feelings will not be exempted from tax.

  • HMRC succeed in Rangers’ employee benefit trust (EBT) appeal

    Article

    Submitted: 06 November 2015

    The Court of Session has held that the payment of monies into EBT arrangements was taxable as a simple redirection of earnings by employees.

1 to 10 of 36