You are here: Home Legal Topics Employment, Pensions & Incentives Tax
A practical guide to preparing for the proposed extension of the senior managers and certification regime to all FMSA authorised persons.
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.
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.
Last Reviewed: 22 August 2017 / Submitted: 01 February 2017
Anticipated changes to employment law in England and Wales.
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.
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.
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.
Submitted: 08 March 2017
Simmons & Simmons' brief overview of the UK Budget 2017, which was released on 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.
Links to external resources relating to the UK Budget 2017, which was released on Wednesday 08 March 2017.
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.
Podcast 615: Hong Kong regulators' approach to cyber security
View all video podcasts
Employing people in a regulated world can be complex. We have a suite of tools and information available to help you manage the regulatory requirements.
Find out more
London 26 September 2017
Düsseldorf 27 September 2017
Amsterdam 27 September 2017
London 27 September 2017
Paris 28 September 2017
View all events
View all training materials
© Simmons & Simmons LLP 2017. All rights reserved. Registered in England & Wales Registered Number OC352713
elexica Limited, CityPoint, One Ropemaker Street, London EC2Y 9SS T: +44 20 7628 2020