Tax

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• Conflicting publications and legitimate expectation

  Article

  Submitted: 14 May 2012

  The High Court has held that the existence of conflicting guidance sent by HMRC to tax agents did not prevent legitimate expectation arising in relation to a concession published by HMRC in a widely available booklet aimed at taxpayers.

• Payments received after termination of employment

  Article

  Submitted: 10 May 2012

  The tribunal in Bovey v HMRC has held that a payment received by a past employee some eight months after he left employment was correctly treated as a bonus for work performed by him whilst an employee, rather than a termination payment.

• Tribunal has no jurisdiction to consider concession over PAYE coding errors

  Article

  Submitted: 15 March 2012

  In a case concerning the infamous, mass HMRC PAYE coding errors, the First Tier Tax Tribunal has held that it has no jurisdiction to hear appeals on the basis that HMRC should have applied concession A19 to forego tax arrears.

• Self employed ruling not determinative for VAT registration purposes

  Article

  Submitted: 13 March 2012

  A person treated by HMRC as self employed for direct tax purposes was nevertheless not carrying on a business independently and accordingly not required to register for VAT purposes.

• Individual became UK resident on job finding trip

  Article

  Submitted: 12 March 2012

  An individual coming to the UK for two weeks to look for work became UK resident by the time he left the UK, on the basis that he had accepted a job offer and found accommodation for use upon commencing that job: Kimber v HMRC

• Shares in a "money box" company were "readily convertible assets"

  Article

  Submitted: 09 February 2012

  In holding that shares in a "money box" company amounted to "readily convertible assets" for PAYE purposes, the Upper Tribunal has applied a very wide interpretation the term "arrangement".

• Tax treatment of a TUPE related payment

  Article

  Submitted: 02 February 2012

  The Court of Appeal has confirmed that a payment made by an employer to a former employee in relation to a TUPE transfer was taxable as earnings as it was partly motivated by a desire to ensure that employees continued to work for the new employer.

• Tax for HR

  Newsletter

  Last Reviewed: 07 September 2011 / Submitted: 07 September 2011

  Welcome to Simmons & Simmons' Tax for HR newsletter, our review of employment tax developments in the UK.

• Episode 60: UK bank bonus super tax

  Video Podcast

  Submitted: 15 December 2009

  Simmons & Simmons corporate tax lawyer Darren Oswick talks to colleague Gary Barnett about the UK Government's announcement in this year's Pre Budget Report of its much trailed tax on bank bonuses. The tax takes the form of a 50 per cent levy on bonuses in excess of £25,000 paid to bankers from 09 December 2009 until 05 April 2010.

• Episode 52: 50 per cent income tax rate in the UK? Not necessarily...

  Video Podcast

  Submitted: 10 November 2009

  Simmons & Simmons corporate tax lawyer Darren Oswick talks to pensions and benefits partner Monica Ma about delivering benefits to UK high earners in a more tax efficient manner in light of the 2009 Budget.

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