Personal & employment

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  • Taxation of Bitcoin and other similar cryptocurrencies

    Article

    Submitted: 06 February 2018

    An overview of the UK tax treatment of Bitcoin and similar cryptocurrencies.

  • Deductibility of partners' expenses

    Article

    Submitted: 30 January 2018

    The Court of Appeal has confirmed that the trade carried on by a partner in a partnership is the actual trade of the partnership and each partner is not to be regarded as carrying on a separate, distinct trade for the purposes of determining deductible expenditure.

  • Notice to LLP to file partnership return invalid

    Article

    Submitted: 16 January 2018

    The First Tier Tribunal has held that a notice served on an LLP to file a partnership return was invalid, since the UK tax provisions providing for such notices were defective.

  • Redundancy indemnity arrangements and supplies

    Article

    Submitted: 16 January 2018

    Indemnity payments made by a bank to a service provider in relation to the redundancy costs incurred by that provider, as a result of taking on the bank’s former employees, did not amount to consideration for supplies of administration services made by the service provider to the bank.

  • Partnership taxation: proposals to clarify tax treatment

    Article

    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

    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.

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

    Article

    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

    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.

  • 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 176