Personal & employment


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  • Partnership taxation: proposals to clarify tax treatment


    Submitted: 14 September 2017

    The Government has released draft legislation for the reform of partnership taxation to be brought into effect from April 2018.

  • The Taylor Review and the tax system


    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


    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.

  • Tax: South African VAT implications for foreign employers of seconded employees


    Submitted: 05 April 2017

    An overview of the South African tax implications to be considered when entering into a secondment agreement.

  • VAT and tripartite supplies


    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.

  • The apprenticeship levy


    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.

  • Luxembourg 2017 tax reform approved


    Submitted: 30 January 2017

    On 14 December 2016, the Luxembourg Chamber of Deputies adopted draft law 7020 on the 2017 tax reform (the Tax Reform Law). This article outlines the main changes that the Tax Reform Law introduces, affecting both corporations and individual taxpayers.

  • Luxembourg implements country-by-country reporting


    Submitted: 24 January 2017

    The Luxembourg Government has introduced a draft law transposing the EU Council Directive on the mandatory automatic exchange of information in the field of taxation.

  • HMRC guidance on bonus clawback arrangements


    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.

  • Partnership taxation consultation: Simmons & Simmons response


    Submitted: 03 November 2016

    Simmons & Simmons response to HM Revenue & Customs' consultation on proposals to clarify the tax treatment of partnerships and LLPs.

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