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  • ENRC - Where does it really leave us?


    Submitted: 18 September 2018

    Celebrated as a big win for legal professional privilege, what difference will the Court of Appeal decision in Director of the SFO v ENRC make in practice?

  • VAT and supplies of temporary workers


    Submitted: 02 August 2018

    Supplies of temporary workers by an employment business to a client amounted to supplies of staff on the full consideration for which VAT was chargeable.

  • Flash Laboral: Directiva (UE) 2018/957


    Submitted: 12 July 2018

    Flash Laboral de Simmons & Simmons sobre la Directiva (UE) 2018/957 del Parlamento Europeo y del Consejo de 28 de junio de 2018 que modifica la Directiva 96/71/CE sobre el desplazamiento de trabajadores efectuado en el marco de una prestación de servicios.

  • Employment law reform in the UK: 2018 and beyond


    Submitted: 18 May 2018

    A summary of the key employment law reforms in the pipeline for 2018 and beyond.

  • Conspicuous unfairness and the Liechtenstein disclosure facility


    Submitted: 06 March 2018

    HMRC’s 2014 decision to deny further applications to take advantage of the Liechtenstein Disclosure Facility to taxpayers with EBT disputes was not conspicuously unfair.

  • GAAR Panel opinion on contrived employment tax avoidance arrangements


    Submitted: 05 March 2018

    Arrangements involving an employer financed retirement benefit scheme (EFRBS) which, via a series of tripartite transactions involving deeds of covenants and loans which were later cancelled, resulted in long-term loans to employees were, according to the GAAR Advisory Panel, not a reasonable course of action in relation to the relevant employment tax provisions.

  • Withdrawal of VAT insurance exemption for pension fund management provided by insurers


    Last Reviewed: 01 February 2018 / Submitted: 09 October 2017

    HMRC will withdraw their policy of allowing insurers to treat supplies of fund management services as VAT exempt insurance with effect from April 2019.

  • Increase in mandatory pension contributions from 06 April 2018


    Submitted: 19 January 2018

    ​From 06 April 2018, UK employers are required to increase their minimum pension contributions for qualifying workers in defined contribution pension schemes.

  • Supplies of pension fund management not exempt insurance


    Last Reviewed: 04 December 2017 / Submitted: 30 November 2017

    The High Court has rejected arguments that pension fund management services either are or should be treated in the same way as exempt supplies of insurance for VAT purposes.

  • Defined benefit pension schemes: employer input VAT


    Last Reviewed: 28 November 2017 / Submitted: 30 March 2015

    HMRC have released further guidance in relation to input VAT recovery in relation to pension schemes, dealing specifically with the recovery of input VAT by an employer in relation to a defined benefit scheme.

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