Personal & employment

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  • EU Commission Recommendations and infringement proceedings Restricted access

    Article

    Submitted: 17 May 2012

    The ECJ has upheld the EU Commission's infringement proceedings and ruled that Estonian rules limiting personal allowances to non residents receiving at least 75% of their worldwide income from Estonia are contrary to the free movement of workers, despite the fact that those rules followed a 1993 Commission recommendation.

  • Employment Law in Qatar Restricted access

    Article

    Submitted: 17 May 2012

    A detailed look at employment laws and the rights of expats employed in the private sector in Qatar (excluding legislation governing the Qatar Financial Centre).

  • Conflicting publications and legitimate expectation Restricted access

    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 Restricted access

    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.

  • Artificial CGT avoidance scheme survives Ramsay analysis Restricted access

    Article

    Submitted: 03 May 2012

    The First Tier Tribunal has held that the Ramsay principle could not be used by HMRC to defeat an artificial scheme to avoid capital gains, which (arguably) lends support to the idea of a statutory GAAR.

  • White space disclosure insufficient to prevent discovery assessment Restricted access

    Article

    Submitted: 24 April 2012

    The First Tier Tribunal has held that HMRC were entitled to raise a discovery even though the taxpayer had included white space disclosure in relation to the use of a marketed tax avoidance scheme on his tax return.

  • EU tax update - April 2012 Restricted access

    Newsletter

    Submitted: 04 April 2012

    The April 2012 issue of Simmons & Simmons Newsletter on EU tax developments.

  • Spanish Budget 2012 Restricted access

    Article

    Submitted: 04 April 2012

    The Spanish Cabinet has approved €27.3bn of spending cuts: the biggest austerity package seen in the history of Spain’s modern democracy. In addition, it has approved a raft of important tax measures, mainly targeted at large companies.

  • New certificate for stock transfer forms Restricted access

    Article

    Submitted: 30 March 2012

    The standard Stock Transfer form will be updated to include a certificate to confirm that a transfer of shares is for no consideration or otherwise exempt from stamp duty.

  • Consultation on income tax on interest Restricted access

    Article

    Submitted: 30 March 2012

    The Government has released a consultation document addressing a number of issues dealing with the income tax treatment of interest, including removing the exceptions from withholding tax for "short interest" and quoted Eurobonds issued intra group.

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