Tax

Latest

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  • Supreme Court upholds barring order against HMRC

    Article

    Submitted: 08 September 2017

    ​Heather Rowlands and Gary Barnett's article for Tax Journal comments on the important decision of the Supreme Court on the approach to be taken by the tax tribunals to procedural non-compliance and its observations on the standard of behaviour expected of HMRC.

  • GAAR: first Advisory Panel opinions

    Article

    Submitted: 07 September 2017

    The GAAR Advisory Panel has opined that arrangements to reward employees using a combination of gold and EBT arrangements to avoid a charge to income tax were not a reasonable course of action.

  • UK employment law - future developments

    Article

    Last Reviewed: 22 August 2017 / Submitted: 01 February 2017

    Anticipated changes to employment law in England and Wales.

  • The Taylor Review and the tax system

    Article

    Submitted: 12 July 2017

    The Taylor Review has recommended that the Government should seek to remove the distortions in the labour market created by the disparity of treatment in the tax system between employed and self-employed.

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

    Article

    Submitted: 07 July 2017

    The Supreme Court has held that the payment of monies into EBT arrangements was taxable as the earnings of employees who were intended to benefit from those arrangements.

  • 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.

  • UK Budget 08 March 2017 - Resources

    Article

    Submitted: 08 March 2017

    Links to external resources relating to the UK Budget 2017, which was released on Wednesday 08 March 2017.

  • 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.

1 to 10 of 40